N-400: Filed/paid US taxes late related to a foreign property purchase. Will this cause a denial?

My dad bought a property overseas in 2023, and he didn't pay the associated US taxes (or file the required reporting) until 1.5 years later than he should have. Everything is now filed and paid in full. Has anyone dealt with something similar during N-400 review? Does a late — but since-corrected — tax filing related to foreign asset ownership hurt a good moral character determination, or is this generally seen as a non-issue once resolved?