Unlike vitamins A, D and C, vitamin B is actually a group of different vitamins, each of which has its own characteristics, function and side effects. Vitamin B2, more commonly known as riboflavin, is one of member of the group of B vitamins.
Several disciplinary sanctions are available to the OPR when a tax practitioner has violated Circular 230. 1  Censure â a public reprimand. 2  Suspension â from one to fifty-nine months. 3  Disbarment â five years.  Monetary Penalty â alone or in addition to any censure, suspension or disbarment.
Chapter 131 of the Acts of 2010: Prior to July 1, 2010, the penalty was the lesser of $100 or 10% of the tax due. The new penalty calculation is 10% and will be applied to penalty assessments dated on or after July 1, 2010. Documentation to Submit with Abatement/Amended Tax Return (Personal Income): Federal Change Abatement Resulting from IRS Audit: