for no particularly good reason, ms. totter failed to file the current year form 1040 by the due date. which of the following statements is false? multiple choice if the government owes ms. totter a refund of current-year tax, there is no penalty if the return is never filed. the statute of limitations on the return will not begin to run until ms. totter files the return. if ms. totter owes additional current-year tax, a late-filing and late-payment penalty will be assessed. none of these choices are false.