Indicate whether the following statements are true or false:

1. A field audit by the IRS is an audit conducted at the IRS office.

2. A low Discriminant Function System score for a tax return increases the possibility that the return will be selected for audit.

3. The IRS charges interest on underpayments of taxes, but never pays interest on amounts of overpayments of taxes.

4. If a taxpayer fails to file a tax return on its due date, he or she may be subject to a failure to file penalty.

5. The tax laws include a penalty for preparing a tax return in a negligent manner.

6. If a taxpayer fails to file a tax return, the IRS may impose both the failure to file penalty and the fraud penalty.