They need to talk to the IRS and request an abatement so taht all they owe would be the difference between the amount submitted in taxes vs what they actually paid.. If they dont do this its a disservice to the town as a whole. I know a retail business that had an issue when an incompetent individual didnt submit proper W2s and they were slapped with a fine of over 200k which was abated and fixed withthe proper filing and paying the difference in taxes between the actually amount paid vs what should have been paid. Its normal and Navassa needs to pursue this otherwise they are foolishly paying a fine without fighting it with the IRS like they should..