Former Field Agent for Tribranch, a rival to the Bureau, but now convinced by 73-6 to work for the Bureau. Like all Tribranch agents, uses stims to enhance combat capabilities on-mission. The Bureau is trying to wean her off the stims, though she's stashed a few for emergencies.
Penalty for Substantial Understatement of Taxes. You understate your tax if the tax shown on your return is less than the correct tax. The understatement is substantial if it is more than the larger of 10 percent of the correct tax or $5,000 for individuals. For corporations, the understatement is considered substantial if the tax shown on your return exceeds the lesser of 10 percent (or if greater, $10,000) or $10,000,000.
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: