Mr. and Mrs. Gomez failed to apply for an extension of time to file their 2021 Form 1040 and didnt mail the return to the IRS until May 29, 2022. Assuming the Gomez's had no excuse for filing a delinquent return:

Required:

Compute their late-filing and late-payment penalty if the return showed a $20,058 balance of tax due.

Compute their late-filing and late-payment penalty if the return showed a $7,128 refund due.