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How are the penalties/fines along with interest is calculated for the overdue amount from prior year returns? Need to know for both federal and state of california.

How are the penalties/fines along with interest is calculated for the overdue amount from prior year returns? Need to know for both federal and state of california. 

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CTY
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How are the penalties/fines along with interest is calculated for the overdue amount from prior year returns? Need to know for both federal and state of california.

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