You receive a call from a taxpayer who is being charged a penalty for a late tax return. The taxpayer does not understand why she is being penalized since she filed for an extension to the due date. As you review the taxpayer's account, you see the tax return was filed late, but there is no request for an extension on file. Given this situation, what would you most likely do?

A. Advise the taxpayer on the time frames for filing an extension.

B. Ask the taxpayer for more details on when and how she filed for an extension.

C. Place the taxpayer on hold and discuss the case with your manager.

D. Research the guidelines to see what can be done to assist the taxpayer.

E. None of the above