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I-485 Interview + IRS penalty

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  • I-485 Interview + IRS penalty

    Hi All,
    My Cousin got a $20 estimated tax underpayment penalty, seems he did not update his W4 when his wife started working in 2017. He found out while filing the Tax Return back in February and paid all the money he owed with the return.

    When he gets his AOS interview should he disclose this penalty?
    Does this cause a YES or NO question in the I-485 to be YES? (Ex. "Have you ever been arrested,cited,charged,convicted,fined or imprisoned for breaking or violating any law")

    Thanks.

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