the IRS has a penalty for underpayment of estimated taxes. This penalty exists because of which of the following concepts, contructs, or doctrines?

the IRS has a penalty for underpayment of estimated taxes. This penalty exists because of which of the following concepts, contructs, or doctrines?a. pay-as-you-gob. tax benefit rulec. substance-over-formd. administrative conveniencee. ability to pay

the IRS has a penalty for underpayment of estimated taxes. This penalty exists because ofwhich of the following concepts, contructs, or doctrines?a. pay-as-you-gob. tax benefit rulec….