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1 The late filing penalty is 5% of the additional taxes owed amount for every month (or fraction thereof) your return is late, up to a maximum of 25%. 2  If you file more than 60 days after the due date, the minimum penalty is $135 or 100% of your unpaid tax, whichever is smaller. If you file more than 60 days after the due date, the minimum penalty is $135 or 100% of your unpaid tax, whichever is smaller. 2  Tip: The late filing penalty can be 10 times higher than the late payment penalty.
Should this employee decide to become an IRS informant, the amount of the tax liability could easily double to $200 million due to interest and penalties. If this employee receives only the minimum reward of 15%, he will be entitled to a check in the amount of $30 million.he statute was changed in 1996 to authorize payment of rewards relating to civil tax violations. In 1997, IRS raised the reward ceiling from $100,000. to 2 million. In 2004, the IRS raised the reward ceiling to 10 million.