Which of the following statements is a correct statement?

a. The burden of proof is always on the taxpayer.

b. The failure to file penalty is 17.5% of the taxes owed for taxpayers who file their returns 3½ months late.

c. Joe files his tax return on time, but fails to pay the taxes owed. If Joe pays the amount owed on August 18th, his failure to pay penalty will be 2.5% of the taxes owed.

d. If an incorrect information return is corrected within 30 days, no penalty will be assessed.