Our club has recently been notified by the IRS that we have been fined for
filing our taxes late in 2001, for the 2000 tax year.  Apparently the
person who was treasurer at the time ignored their letters, and now we
have interest penalties as well as the fine.

This member is withdrawing from the club now, and the rest of the members
want to take the amount of the fine out of her account.  Can we do this?

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