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In this tutorial, Brian Kim, a certified public accountant, discusses how to address penalties imposed by the IRS or state tax agencies for personal taxes. He identifies three common penalties: late filing, late payment, and underpayment, which occurs when estimated tax payments are not made or if there is a substantial balance due. To resolve these penalties, taxpayers must provide a "reasonable cause," which means offering a valid excuse supported by evidence. The video will elaborate on the most common reasonable cause excuses to help viewers navigate through tax penalties effectively.
