Which one is true regarding filing penalties $1.$if a taxpayer fails to file a tax return the late filing penalty will continue Yu grow until the taxpayer filed the tax return $2$ the amount if the late filing penalty is the same same for both fraudulent failure to file and no fraudulent failure to file $3$ taxpayers who owe no tax as of the due date if their tax return are not subject to late filing penalties even if they file late $4$ none of the chooses are correct