if this is your first time late filing, you can send back a letter with the notice requesting abatement of penalties.
explain why you filed late and that you have taken steps to ensure timely filing in the future. the IRS will make a decision.
what if they deny the request - some additional interest because the payment will be later. under no circumstances submit payment with request for abatement. the IRS probably will take this as an admission that you owe and ignore the request for abatement.
