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.
The penalty for filing the return late is 5 percent of the unpaid taxes for each month (or for part of a month) that the tax return is late. If the tax return is more than 60 days late, the minimum penalty is the lesser of $135 or 100 percent of the unpaid tax. The maximum penalty is 25 percent of the unpaid tax. For example, if a taxpayer is 5 months late with filing their tax return, the taxpayer will be assessed the maximum penalty of 25 percent (5 months multiplied by 5 percent of the unpaid tax).