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    <title>Penalty for failure to furnish information return.</title>
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    <description>Failure to furnish an information return within the period specified in the notice permits the proper officer to impose a daily penalty for each day the omission continues, subject to a statutory maximum aggregate cap.</description>
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      <description>Failure to furnish an information return within the period specified in the notice permits the proper officer to impose a daily penalty for each day the omission continues, subject to a statutory maximum aggregate cap.</description>
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