You can file IRS Form
843 Claim for Refund and Request for Abatement linked here. Also, here are the Intructions for Form 843
If you receive a notice from the IRS, you can call the number on that notice. The penalty may be abated, however, they will likely not abate the interest.
"You may qualify for administrative relief from penalties for failing to file a tax return, pay on time, and/or to deposit taxes when due under the Service's First Time Penalty Abatement policy if the following are true:
- You didn’t previously have to file a return or you have no penalties for the 3 tax years prior to the tax year in which you received a penalty.
- You filed all currently required returns or filed an extension of time to file.
- You have paid, or arranged to pay, any tax due."
IRS
Penalty Abatement