In Case of Underpayment of Taxes, If the Deficiency Is

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 return and ends on the date of payment or the last working day of the respective year, whichever is later.
B) Filing 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.