Payments and Penalties

3 years unfiled - how to most efficiently pay

I haven't filed for 20 - 21 - 22. I have them ready to send. I owe about $2,000 - $3,000 - $1,300 respectively. Should I write one check and send all 3 in one envelope? Should I send them individually with individual checks? How (and should) I estimate my penalties and include that in the check(s)? What is the best way to try to beg mercy and what will get them processed the most quickly?

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