| 10. |
Failure to sign return or attach check. |
| 9. |
Failure to file estimate. |
| 8. |
Failure to advise of address changes. |
| 7. |
Failure to file return for the year taxpayer moves in or out. |
| 6. |
Failure to allocate taxes paid when allocating income for move-in/move-out year. |
| 5. |
Failure to pay 2nd, 3rd and 4th quarter estimated tax payments. |
| 4. |
Failure to mail return. |
| 3. |
Failure to attach Schedules/Forms and statements. |
| 2. |
Failure to attach W-2. |
| 1. |
Failure to use qualifying wages.. |