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Notices & Penalties · Sep 25, 2026

§6662 Accuracy-Related and §6663 Fraud Penalties: High-Level Caution for Filers

§6662 generally ~20% (40% in certain gross-valuation / undisclosed foreign-asset underpayments); §6663 civil fraud 75%; no stacking on the same portion. Form 8275 & substantiation education; subject to current IRS rates.

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