In Case of Underpayment of Taxes, If the Deficiency Is

question 26

Multiple Choice

In case of underpayment of taxes, if the deficiency is not paid in a timely fashion, interest is imposed on the unpaid amount for a period that begins on the date of:

• A)filing the return and ends on the date of payment or the last working day of the respective year, whichever is later
• B)filing the return and ends on the date of payment
• C)the notice and demand and ends on the date of payment
• D)the notice and demand and ends on the date when the taxpayer receives the notice

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