ERC amended and request to offset different qtrs

We have to amend 941 ERC due to affiliation rules and pay back money for the 4th qtr of 2020. We also can amend the 2nd qtr of 2020 and get a refund.

Does anyone have any experience with requesting the IRS to apply the amount owed to the earlier amount we have due to save the client from writing a check now, then waiting on a refund later. Also, I would love this to help on penalties charged on the amount owed.

Thanks for any consideration!

For abatement of penalties on 941, you can use FTA for 941.

Thanks Andrew, we will certainly used that if needed.