Match the statements that relate to each other. Note: Some choices may be used more than once. Question 1 options: Criminal fraud penalty More than 25% gross income omission and statute of limitations No return and statute limitations Early filing and statute of limitations (deficiency situations) Failure to pay penalty Negligence penalty Failure to file penalty Late filing and statute limitations (deficiency situations) Office audit Interest due on refund Fraud and statute of limitations Field audit 1. Three years from date return is filed 2. Three years from due date of return 3. 20% of underpayment 4. 5% per month (25% limit) 5. 0.5% per month (25% limit) 6. Conducted at IRS office 7. Conducted at taxpayer's office 8. Six years 9. 45-day grace period allowed to IRS 10. No statute of limitations (period remains open) 11. 75% of underpayment 12. No correct match provided