Which of the following is a condition that triggers the penalty for negligence or intentional disregard? 1) the taxpayer understates their tax by the larger of $5,000 or 10% of the correct tax. 2) the taxpayer shows negligence or disregard of the rules or regulations, causing an underpayment. 3) The taxpayer fails to pay the tax owed by the due date. 4 )the taxpayer fails to file the return by the due date, and there is balance due.