This has already been discussed at the other conversation you started.
https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-the-last-5-years-i-have-maxed...
We can't give legal advice and we can't tell you whether the statute of limitations can be used to wipe out the penalty. Basically, your penalty is based on the amount of disallowed contributions, or the amount remaining in the account at the end of the year. If you only contribute what you need and zero the account every year, then you won't ever pay a penalty but you will never be able to use the account to accumulate wealth for retirement or future medical costs. We can't tell you how long the IRS can come after you for the accumulated penalty if you start building wealth again. You need professional advice.
