I apologize that I may have given the impression that the very modest penalty that the IRS agent who worked with me is codified or noted in a IRS publication. IRS agents, depending on a case-by-case basis, have the ability to use their judgment. In my case. I paid more in taxes and actually owed refund had I filed my tax returns. My advice is to come clean to IRS. They are far more likely to work with you.
