Penalties can be such a high percentage of the total amount owed to the IRS, it usually makes sense to consider requesting the IRS to remove the penalties.
IRS Penalties can be removed if you have reasonable cause.
What is reasonable cause?
Anything may qualify as long as the IRS considers it reasonable.
Penalties can be removed for things such as death, medical reasons, military call-ups, fires, floods, bad accountants, and ignorance of the tax laws.