Question 54 of 75. A taxpayer with a balance due on their return will have to pay a failure-to-pay penalty when they O Understate their tax by the larger of $5,000 or 10% of the correct tax O Show negligence or disregard of the rules or regulations, causing an underpayment. O Fail to pay the tax owed by the due date. O Fail to file the return by the original due date. Question 55 of 75. The penalty for negligence or intentional disregard is triggered when the taxpayer O understates their tax by the larger of $5,000 or 10% of the correct tax. O shows negligence or disregard of the rules or regulations, causing an underpayment. O fails to pay the tax owed by the due date. fails to file the return by the due date, including extensions, and there is a balance due