Since you have a clean record of compliance for over a decade, you qualify for a First-Time Abate (FTA) waiver. You don't even have to prove an 'unforeseen circumstance', the IRS will typically remove the late filing and payment penalties.
Call the IRS at 800-829-1040 and tell them you are calling to request a First-Time Abate administrative waiver for your 2024 penalties and you'd like a refund.
