Taxpayer Y fails to file his tax return until 3 months past the due date and it is deemed his failure to file was due to fraudulent reasons A Taxpayer must pay a flat failure to file penalty of 15% B. Taxpayer Y is required to serve 3 months of probation; one month for each month he failed to file C. Taxpayer Y will be charged a failure-to-file penalty of 45% D. Taxpayer Y will pay a $3,000 fine $1,000 per month he failed to file