Match the statements that relate to each other. Note: Some choices may be used more than once. Office audit a. 3 years from date return is filed Field audit b. 3 years from due date of return |Failure to file penalty c. 20% of underpayment Failure to pay penalty d.5% per month (25% limit) 0.0.5% per month (25% limit) Negligence penalty 1. Conducted at IRS office Criminal fraud penalty 9. Conducted at taxpayer's office Fraud and statute of limitations Early filing and statute of limitations (deficiency situations) 1. 45-day grace period allowed to IRS Late filing and statute limitations (deficiency situations) No statute of limitations (period remains open) No return and statute limitations k. 75% of underpayment More than 25% gross income omission and statute of limitations No correct match provided Interest due on refund h. 6 years