| 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 gross compensation. |