Determine the amount of the late filing and late payment penalties that apply for the following taxpayers. Required: o. Jolene filed her tax retum by its original due date but did not pay the $2 , 300 in taxes she owed with the return until one and a half months later. b. Oscar filed his tax return and paid his $3.300 tax llability five months late. c. Wilfred, attempting to evade his taxes, did not file a tax return or pay his $12.800 in taxes for several years..