In this section, the civil penalties like when one does not
file the tax but having paid the taxes by due date will also attract a penalty.
In case if a person substantially understate his or her tax, or file an
irresponsible tax return like frivolous return, or failing to provide the
SSN-Social Security Number will also suffer by the penalties of IRS. The civil
fraud penalty will apply and payable by persons who provide dishonest or
unlawful information. ...
