Which of the following taxpayers will incur a failure to file penalty? Boston shows negligence or disregard of the rules or regulations causing an underpayment of taxes on his return. Chantel understates her tax by $1520 dollars. Which is greater than 10% of the correct amount of tax. Francesca fails to pay the tax she owes by the due date on her return. Santiago fails to file his return by the due date or extended due date, has a $400 balance due, and presents no reasonable cause for filing late