Notice $2024-07$ provides relief for certain taxpayers from additions to the tax for the failure to pay income tax with respect to income tax returns. Which of the following is false?

A$.$The taxpayer must have an assessed tax of $$100,000$ or less.

B$.$The taxpayer must have filed an eligible return.

C$.$The taxpayer must have been issued an initial balance due notice.

D$.$The relief is for tax years $2023$ and $2024.$