This increases the amount of clutch slippage, allowing the fan to slow down and decrease cooling. HOW THE FAN CLUTCH WORKS. The clutch consists of a fluid coupling filled with a silicone based oil. In the cutaway view at the left, the area between the teeth on the clutch plates is filled with silicone fluid. An internal valve opens and closes a passage between the main fluid cavity and a fluid reservoir.
The penalty you will have to pay will equal the federal short-term interest rate plus five and one half percentage points (adjusted quarterly), but not less than 7.5%. The underpayment penalty applies if your 2017 withholding and estimated tax payments do not equal: 90% of the tax shown on your 2017 return
a penalty of 5% of the difference between the correct tax and the tax shown on your return; 50% of the interest due on any underpayment resulting from negligence; Fraudulent returns - If any part of a deficiency is due to fraud, we will charge. a penalty of two times the amount of the difference between the correct tax and the tax shown on your return