Regarding taxpayer penalties and interest, select for each of the following either "True" or "False". a. The government never pays a taxpayer interest on an overpayment of tax. b. C. The IRS can compromise on the amount of tax liability if there is doubt as to the taxpayer's ability to pay. The IRS is required to accept an application for an installment plan that delays the payment of an outstanding tax liability. d. The offer in compromise program attempts to allow upper-income taxpayers additional time in which to pay delinquent tax amounts.