Desiree single has a $2025$ tax liability of $$952$ his AGI does not exceed $$75,000$ his $2024$ tax liability was $$811$ does he want under payment of tax by individual penalty of $2025$ why why not? No he does not owe penalty because his tax liability is less than thousand dollars, no he does not owe a tax liability because his tax liability was under $$1000$ yes he owes a pill because his $2025$ tax liability was greater than his $2024$ tax liability or yes he has a penalty because he owes under $$1000$