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