On June $3,2023$ Jan received an IRS notice informing her that she had an underpayment of $8000$ related to her $2021$ form $1040$ she did not receive any additional reminder notices from the IRS until January $1924$ Jan is eligible for automatic which of the followinByg related to her $2021$ tax assuming that I'll apply Penalty for failure to pay the balance due within $21$ days from the date of the initial notice B county for failure to make estimated payments during the $21$ calendar year see interest on the unpaid balance the penalty for neglect alliance intentional disregard of tax law