If anything Dufus Dale is predictable. If his car is wet, he must be washing his car.<quoted text>There isn't a tax penalty, a tax penalty only occurs when you owe outstanding taxes from the prior year and of course you come back with your diatribe when you can't answer a question!
There are numerous penalties assessed by the IRS under Title 26.
C.f., 26 USC §§ 6662A, 6695, 6707A, etc.
Penalties under the tax code are referred to as "penalties." These are commonly called "tax penalties."
BTW, merely owing taxes on tax day does not necessarily incur a "Penalty".
There is also a penalty provided under 26 USC § 5000A(b)(1)
If a taxpayer who is an applicable individual, or an applicable individual for whom the taxpayer is liable under paragraph (3), fails to meet the requirement of subsection (a) for 1 or more months, then, except as provided in subsection (e), there is hereby imposed on the taxpayer a penalty with respect to such failures in the amount determined under subsection (c)"
That, dear child, is a "tax penalty." It is a penalty assessed as a tax under the tax code.
If you already paid the tax penalty (through withholding) Dale waves his hand and declares it wasn't a tax penalty. He's obviously on disability and not taking his meds.