| Substantial
understatements of income tax (tax underpayments that exceed
the greater of 10% of the correct tax liability or $5,000) |
20%
of tax underpayment due the IRS |
| Over
valuations of 200% or more but less than 400% of the correct
amount |
20%
of tax underpayment due the IRS |
| Over
valuations of 400% or more of the correct amount |
40%
of tax underpayment due the IRS |
| Interest
Rates |
Currently
7% per Year |
