I screwed up and didn't file an extension.

His total tax due was $23,000 which he paid in July when I was done.

Now the IRS is charging him penalties of $3000.

How much of that is failure to file and how much is failure to pay on time?

He is demanding that I pay him the full $3000 penalties, which I am not going to do.

What case can I make that my obligation is $200 (or some small amount) and he owes the balance because he didn't pay his taxes on time.

Thanks in advance, Christopher

Thanks in advance, Christopher