My client filed late without an extension but with a tax refund. Why are the IRS chargeing a late filing paenalty

[CS]

Can i dispute a late filing penalty when there is a tax refund due.

[sjrcpa]

What type of return?

How late?

Are you sure it's underpayment penalty?

Yes you can challenge a penalty.

[Just-Lisa-Now-]

On an individual return there is no penalty for filing late if you have a refund.

[TaxGuyBill]

Are you SURE it is a late-filing penalty?  Have you seen the IRS notice that states that exact phrase?

Or are you talking about the Underpayment of Estimated Tax?

Is this a personal return, Form 1040?

[George4Tacks]

Yes.