need free or cheap tax advice for sister. she was unemployed 2012 qnd 2013 and took early distributions fro IRA and 401 k. of course she had to pay taxes on it as income but they destroyed her with penalties and interest. she already paid some of it so not sure if these returns can be AMENDED due to a hardship clause for early distributions. I already know returns can be amended for back 3 years. we had FMLA several years back and we did the same thing with Our IRA. at first IRS tried to hit us with penalties and interest but I was able to prove a hardship so they were removed. my question is mainly can she amend 2012 and 2013 ? she can easily prove a hardship but I don't know if the penalties and interest can be amended. she doesn't have any money to fight this as she is still trying to get back on her feet. are there ant free or low cost resources she can use? thanks in advance for any advice.