A taxpayer is operating a sole proprietorship and pays ten different laborers on a contract basis a total of $$24,000$ during the year. He pays cash "under the table" and doesn't issue any Form$($s$)1099-$MISC for this work. Which of the following penalties would most likely apply to this decision?

Select one:

a$.$ Section $6702$ Fraud

b$.$ Section $6676($b$)$ Excessive claims

c$.$ Section $6651($a$)(1)$ Failure to File

d$.$ Section $6721$ Failure to File Informational Statements