Per IRS notice 2022-36 approximately $1.20 billion in penalties to be refunded to taxpayers. here is link (I hope it works): https://www.irs.gov/pub/irs-drop/n-22-36.pdf
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How much tax did that couple pay that they ended up with $1.2 billion in penalties being refunded? Oh, never mind, your link worked and now I see that we weren't talking about one tax return 😜
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