Resolved problem #3 and 7 and explain the answer

3. a. Wilson filed his individual tax return on the original due date, but failed to pay $700 in taxes that were due with the return. If Wilson pays the taxes exactly two months (not over sixty days) late, calculate the amount of his failure-to-pay penalty. b. Joan filed her individual income tax return 412 months after it was due. She did not request an extension of time for filing. Along with her return, Joan remitted a check for $750, which was the balance of the taxes she owed with her return. Disregarding interest, calculate the total penalty that Joan will be required to pay, assuming the failure to file was not fraudulent. c. Jack filed his tax return two months and three days late and did not request an extension of time for filing. Jack's return indicated that he is to receive a $50 refund in taxes. Calculate the amount of Jack's penalty for failure to file his tax return on time, assuming the failure to file was not fraudulent. 7. Indicate whether the following statements are true or false: a. The tax law includes a penalty for writing a \"bad\" check in payment of the taxpayer's tax liability. b. The statute of limitations for a tax return is normally four years. c. If a fraudulent tax return is filed, the IRS may assess a deficiency at any time in the future. d. Enrolled agents work for the IRS. e. A commercial tax preparer may represent tax clients in any proceeding with the IRS. f. The IRS is entitled to choose a place and time for an audit, without regard to the inconvenience to the taxpayer or the reasonableness of the request