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Information About Your Notice Penalty and Interest The interest rates on underpayment and overpayment of taxes are as follows Periods Percentage Rates Underpayment January 1 2003 through September 30 2003. Notice 746 Rev. 10-2011 Catalog Number 63146F Department of the Treasury Internal Revenue Service www.irs.gov Estimated Tax Safe Harbor for Higher Income Individuals - IRC 6654 d For tax years after 1993 if your adjusted gross income in the pre...
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