; (B) a statement that any failure to remit any taxes owed may result in an audit; (C) in the case of an excess contribution or excess accumulation described in subparagraph (A) or (B) of paragraph (1), an explanation of taxes that could be owed because of such excess contribution or excess accumulation, if voluntary correction is not made within the correction window applicable under section 4973(i) or 4974(e), as the case may be, of the Internal Revenue Code of 1986