[mimi]

I am checking IRS penalty for tax payer for their late-filing and encountered this website. https://www.irs.gov/uac/newsroom/eight-facts-on-late-filing-and-late-payment-penalties

Do yall think these are currently active?

I am particularly concerned about following (no.7). I see this in a study material but do not see in another study material. (I am using translated one so do not know the original source like Becker etc.)

“If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100 percent of the unpaid tax.”

Thank you.