There may or may not be proposed penalties for late filing.
There is some discretion on the part of the agent in that regard, so if you are not going to be able to deal with her unemotionally and patiently it may be best to get representation.
You also may wish to get assistance so that you do not inadvertently give information, other than that which is requested, that does not present the failure to file in the best possible light under the circumstances.
Also, be aware that even if proposed, penalties can be requested to be waived if there is "reasonable cause" and not willful neglect for the failure.
Frankly though, it is much too early in the process to be concerned or even to mention penalties. No point in worrying about that which may or may not ever happen. Only once proposed, if ever, that is the point at which to deal with what actually is proposed.
The real concern at this point is to come into compliance
or assist in the examination.
Hope this clarifies for you.