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Sec. 6662. Imposition Of Accuracy-Related Penalty On Underpayments

I.R.C. § 6662(a)Imposition Of Penalty — If this section applies to any portion of an underpayment of tax required to be shown on a return, there shall be added to the tax an amount equal to 20 percent of the portion of the underpayment to which this section applies

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