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2. Penalties and/or interest abatement Penalties subject to abatement Basis for having penalties abated or refunded Reasonable cause Interest recalculation Procedures for requesting abatement 3. 4. Electronic filing Application process to be an e-file provider e.g. e-services EFIN E-file mandate and exceptions Form 8948 Advertising standards Definition and responsibilities of an ERO Levels of infractions Compliance requirements to continue in program EFIN revocation appeal process E-file...
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