Joe, a resident of Boston, mails his return to the IRS Service center in New...
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Joe, a resident of Boston, mails his return to the IRS Service center in New York on April 15. April 15 is patriots day, an official holiday only in Mass. Joe pays $1,000 with the return. The return is received by the New York Service Center on April 18. What is Joes penalty if any for failure to timely file his return?
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