Client has very small estate.  Person is living and the estate only holds some stock.  There has been no activity on the account for 6 years and they haven't filed.  This year some stock was sold and the return needs to be filed.  How do we deal with the late filing fees?  Should I go back and file the zero returns for the prior years? If so, how (if possible) can the late fees be abated or reduced?  

Any help will be most appreciated.

Thanking you in advance.