Close My Account With IRS

I have three Single Member LLC based in Wyoming and I am a resident of India. Bansal X LLC - Incorporated in December 2020 Investing Guru LLC - Incorporated in 2021 Kadge LLC - Incorporated in 2021 EIN for all three companies was issued in 2021 Bansal X LLC and Investing Guru LLC have bank accounts with Mercury Bank Kadge LLC has no bank account Bansal X LLC has few transactions of $15-$100 during the period of June 2021 till today Investing Guru LLC has no transaction Kadge LLC has no transaction as there is no Bank Account Today I have filed for formal dissolution for all three companies with the Wyoming Secretary of State. However, I am looking for guidance on IRS account closure. Since I have not filed any return as of now, I am worried about any penalties. Also, I don't know what letter to send to whom and when? I hired a CPA who said I will be fined $25K because Bansal X LLC's date of filing was April 15 2021 and I am due. He prepared Form 1120 and 5472 and asked me to Fax them to IRS now. I am not sure if I should do it. Looking forward for consulting and help with the closure of IRS account for these companies