2. Your friend received the following email in February 2012: To Whom It May Concern, Please be informed, that you need to pay a penalty because you did not file income tax return before January 31, 2012. Please pay attention, that IRS [Section 6038(b)(1)] rates a monetary penalty to the amount of $10,000 for each [Form 5471] that is filed after the deadline of the income tax return, or does not comprise the careful information described in [Section 6038(a)]. You will be released from the penalty on condition that the company shows that the failure to file on time was based on ample grounds. Please use the link below to enter our official site and obtain more information Yours faithfully, Internal Revenue Service United States Department of the Treasury Question: If your friend asks you about this after going to the official site link, what would you advise and why