My client got a notice from the California FTB state he owes $34.51 in interest and penalties. He will pay it.  

Are Lacerte's underpayment and late payment penalty and interest calculations accurate? I always list the date filed and the interest rates are correct - I assume.  

I'm getting a few more of these notices each year so I would like to know whether it is Lacerte that needs to improve this module, or me, or even the FTB.