"You are too late!"
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了 is actually a difficult word to learn (and for me to explain).
In this particular sentence, the 太…了pattern is used to express a strong emotion (e.g. anger, disappointment) and thus it is not suitable to omit 了 here.
However, when 太 is used purely in the meaning of "Too" (without a strong modal expression) 了 is not always necessary. e.g. 对不起，因为你来得太晚，已经卖完了。/ Sorry, because you came too late, it has already been sold out.