If the return is already a refund, you may have opened a page you do not need. That is allowed, and knowing why is the useful part.
The failure-to-file charge is built from tax that was not paid on time. A return that comes back as a refund generally has no unpaid tax for that charge to hold, so the charge often never begins. The IRS page under this section is where that rule is written. Nothing on this screen copies a rate.
A letter about something else can still show up later. Interest on a balance belongs to a different morning, and this page is not trying to be that morning. If the refund is the whole story, you can stop and need nothing from us.
Source. Failure to file, read 29 September 2026 at https://www.irs.gov/payments/failure-to-file-penalty.
Reading the morning after an acceptance is the work here. It stops short of an audit, a review, a compilation or an opinion on your statements. There is no CPA license at this desk, so those belong with a firm that holds one. A letter gets explained to you here, never answered on your behalf. A hearing about a balance you cannot pay is representative work, and it lives elsewhere. Everything else that bounds this desk is kept on the disclosures page.
A lot of refund mornings should end with a calmer head and a closed tab. Inventing a task would be the worse help.
If a notice is already in your hand, read the balance page next. The form is there when you want the letter explained in plain words.
Say whether the refund is the whole story, or whether a letter has already arrived.
You will be talking to the Steven Palmieri practice.