I know of no kits per se for Late Models. I took some photos of one and a set of drawings with the intent of scratch building the body. My original intent was to use one of the AMT Modifieds as a frame, engine, suspension, etc. But, those frames would require a LOT of work. Next, looking for a lower slung frame, I am looking at the kits from Revell -a camaro that I believe was for the Trans-am Series.
There are a least, several sources for wheels and tires. In fact, I think wheels and tires from those AMT modifieds (now being repopped by Round 2) will work. There are several vendors making resin wheels and tires for oval track cars. Only name that comes to mind immediately, is Southern Motor Sports Hobbies, but I am sure there are more, and will scrounge to find them, after posting this.