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
Internal Revenue Code (IRC) Â§Â§ 6662(b)(1) and (2) authorize the IRS to impose a penalty if a taxpayerâs. negligence or disregard of rules or regulations caused an underpayment of tax, or if an underpayment. exceeded a computational threshold called a substantial understatement, respectively.