There are many unknown facts on this matter and the penalties can be fairly severe.
Based on the limited facts, and in that the penalties can be severe, I would recommend that you consult with a tax professional who you can have a one on one conversation, provide all the facts and this individual can draft a response to the IRS.
Hopefully, based on the facts, the response can request an abatement of the penalties.
This is not the time to be penny wise and $$ foolish.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
