No, you don't want to confuse the IRS.
If they send you a penalty assessment which is doubtful, you can request an abatement/waiver of the penalties using the instructions and Form 843, Request for Refund and Abatement at the link below.
I would wait until/if they send you a bill first.
https://www.irs.gov/uac/form-843-claim-for-refund-and-request-for-abatement
