Marible, a calendar year individual taxpayer files her 2016 return on November 4, 2018. She did not obtain an extension for filing her return, and the return reflects additional income tax due of $15,000.

a. What are Maribles penalties for failure to file and to pay?

b. Would your answer change if Marible, before the due date of the return, had retained a CPA to prepare the return and it was the CPAs negligence that caused the delay? Explain.