How much is the failure-to-file penalty


Problem: Ignoring the above data, assume that Wilma died today and the estate tax due was $4,588,325 and Keith is appointed executor. Unfortunately, Keith forgot to file an Estate Tax Return (Form 706) and pay the estate tax due until 75 days after the return's due date. How much is the failure-to-file penalty?

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Taxation: How much is the failure-to-file penalty
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