@apple-Sweet-z
Don't give up quite yet.
Draft a response letter to the IRS indicating that you were not aware of a change in the filing date when you terminated the LLC's.
Indicate you are just a small business that wasn't able to afford professional consulting fees and did in fact file both returns as required based on a normal due date.
Also indicate that all member's received their K-1's timely in order to prepare their individual tax returns.
Conclude by indicating that there was no intent to avoid or evade any filing responsibility; it was merely not understanding that when the LLC terminated other than at the end of the year, the filing date changed.
Then ask that the IRS respectfully consider abating the penalties.
Send the letter, a copy of the notice and send it certified mail return receipt requested. This is important and is you insurance policy that the response was received.
*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.
