Last Straw Cashing in 401K?

Rent has gone up lights are going off, job at $7.50 an hour reduced to part time, no 401k IRS wants $3500 in back taxes at $120 a month, Internet is out in 2 weeks along with the phone $27000 in 401k from previous job. I want to cash out. At least it will help, even after taxes. I can buy food and pay a little on the IRS Can the 401k company take the taxes out for me and the penalty? I'm destitute....the street is next.