. . . "The tax is computed by multiplying the organization's taxable income by the highest corporate tax rate. taxmap/pubs/p557-009.htm#en_us_publink1000199938Fraudulent returns.(p13)Any individual or corporation that willfully delivers or discloses to the IRS any list, return, account, statement or other document known to be fraudulent or false as to any material matter will be fined not more t" . .