You are given a passage. You need to construct a question about the information present in the passage. Construct a question in such a way that (i) it is unambiguous, (ii) its answer is the whole paragraph. Avoid creating questions that can be answered correctly without actually understanding the paragraph.
Example: Optical mice use an LED and a camera to rapidly
capture images of the surface beneath the mouse.
The infomation from the camera is analyzed by a
DSP (Digital Signal Processor) and used to detect
imperfections in the underlying surface and
determine motion. Some materials, such as glass,
mirrors or other very shiny, uniform surfaces
interfere with the ability of the DSP to
accurately analyze the surface beneath the mouse.

Since glass is transparent and very uniform, the
mouse is unable to pick up enough imperfections in
the underlying surface to determine motion.
Mirrored surfaces are also a problem, since they
constantly reflect back the same image, causing
the DSP not to recognize motion properly. When the
system is unable to see surface changes associated
with movement, the mouse will not work properly.
Example solution: why doesn't an optical mouse work on a glass
table?
Example explanation: The passage talks about the glass and mirror surfaces beneath the optical mice and how the mouse is unable to pick up enough imperfections in the underlying surface to determine motion. The last line of the passage explains why the mouse will not work properly on these surfaces. Thus it is a positive example.

Problem: You didn't say what the penalty was for (late filing, late payment, interest, trust fund penalties, etc.). Nor did you state who is handling your dispute (IRS Appeals, Collection Due Process, Tax Court). There's slightly different rules depending on what's going on.

The basic process for handling penalties and disputes is outlined on the IRS website.

In general, the IRS will investigate whether you are responsible for the penalty, and will send up a notice informing you that the penalty was waived or that you really do owe the penalty. Interest will accrue if you really do owe the penalty, but you haven't paid it yet.

Generally, I advise my clients to pay all penalties in full, and then dispute the penalties. This shows a good faith effort, and stops additional penalties and interest from being added to the account. If we lose the dispute, at least the client paid only the penalty and not additional interest. If we win, the client gets his money back.

I hope this helps. Let us know how your dispute with the IRS turns out.

Best wishes.

William
Solution: The IRS said i had to pay a penalty. i filed a dispute. am i legally obligated to pay unless they follow up?