Question - Rhonda, a calendar year taxpayer, filed her 2010 return on November 4, 2012. She did not obtain an extension for filing her return, and the return reflects additional income tax due of $25,000.
A. What are Rhonda's penalties for failure to file and to pay?
B. Would your answer change if Rhonda, before the due date of the return, had retained a CPA to prepare the return and the CPA's negligence caused the delay?