If you owe taxes, the penalty for not filing on time AND not paying is much higher than the penalty for not paying. You should file your return if you are ready, even if you can't pay. You can select "I will pay by mail" so the IRS will not take a tax payment from your bank account. If you are not ready to file either, get an extension, and file when you can.
Then, after you file your return, go to the IRS web site and look at options for payment plans.
https://www.irs.gov/payments/payment-plans-installment-agreements
Depending on the amount you owe and the time it will take to pay, getting on a payment plan will reduce the penalties for late payment.
