Hugh has not filed a tax return for five years. He doesn't know if he owes money or is entitled to a refund. Which of the following statements is correct? Question 37Select one: a. If he owes money, he can just let the statutory collection period expire and he will owe nothing because the IRS can no longer collect. b. He doesn't need to worry. Because he has not heard from the IRS, this means he does not owe any additional taxes. c. Penalties and interest will accrue each year on any return where he owes additional taxes until the returns are filed and the taxes assessed. d. If he files, he could get a refund on any or all these returns