36. An individual taxpayer is not required to give the IRS an explanation for extending the filing date for Form 1040. True False 37. Both individual and corporate taxpayers must pay any balance due of their tax by the extended due date of the tax return for the year True False 38. A special agent is assigned to a tax investigation to determine if the government has enough evidence to indict the taxpayer for criminal fraud True False 39. The harshest administrative penalty that the IRS can impose is the civil fraud penalty True False 40. A taxpayer who wants a jury trial must pay the tax deficiency and then sue the government for a refund in U.S. District Court True False