Tax accounting

Match the statements that relate to each other. a. 3 years from date return is filed b. 3 years from due date of return c. 20% of underpayment d. 5% per month (25% limit) e. 0.5% per month (25% limit) f. Conducted at IRS office g. Conducted at taxpayer's office h. 6 years i. 45-day grace period allowed to IRS j. No statute of limitations (period remains k. 75% of underpayment l. No correct match provided Office audit Field audit Failure to file penalty Failure to pay penalty Negligence penalty_ Criminal fraud penalty Fraud and statute of limitation Early filing and statute of limitations (deficiency situations) Late filing and statute limitations (deficiency situations) No return and statute limitations More than 25% gross income omission and statute of limitations Interest due on refund