I received form 5564 and I agree with the charges. Does the payment cheque have to be from my account or can it be from a friend's?

[Carl]

The IRS doesn't care who pays the tax, so long as you pay it. So you'll be fine with someone else paying it on your behalf, so long as the check is clearly indicated in the memo section that it's for "your" tax account.

[Cerar1234]

I received a 5564 and can’t even figure out the what I owe. Nowhere does it state that. It says Increase in tax and accuracy related penalty and gives amounts.  How do I know how much o owe?