SHOULD THEIR BE PENALTY ON OWING MONEY TO IRS

[Just-Lisa-Now-]

MAYBE

If you'd like to add some additional details, someone might be able to help you decide if the situation you're referring to should have a penalty involved.

[George4Tacks]

It would depend on the "flavor" of the penalty, type of tax and year being filed. Feel free to add more information if you would like something other that the perfectly correct answer of "MAYBE".