It doesn't matter if the ownership percentage changed quickly throughout the year of 1999 These kinds of sanctions are based on the result by time of reporting

It doesn't matter if the ownership percentage changed quickly throughout the year of 1999 These kinds of sanctions are based on the result by time of reporting or audit, not by their mere action and as we’ve already gone over, he very well may have chosen to pay a self reported penalty if his accountant’s tax software just spit out that additional number of $2000