Can I claim a tax levy on a recent 401K early cash in to pay for an adjusted tax bill for 2014 from IRS with underpayment penalty and additional payments?

I received an unexpected letter from IRS in 2016 for adjusted 2014 tax bill due to underpayment. I took out of my other 401k ( early cash out ) to pay for this. Since i received the new tax bill from 2014 with underpayment penalties, can I claim tax levy for this?