The IRS might provide administrative relief and waive the penalties if you qualify under its First Time Penalty Abatement policy. You must not have had any penalties in the prior three tax years to qualify. You must also have filed your current year’s return on time, and paid or arranged payment for any tax you may owe.
The IRS might waive the late payment penalty if you can show that there’s a reasonable and justifiable reason for the late payment. Administrative relief might also be provided if you received misleading advice from the IRS, but this is harder to prove and claim.11
You can reach out to the IRS by mail or by telephone.