Nitrogen can't make five bonds. Ever.
In simple form, if it did, it'd gain 5 electrons and have 10 valence electrons, which isn't allowed.
In a slightly more complicated form, there are 4 2s+2p orbitals in total for nitrogen to use for bonding, which in combination with the atomic orbitals from the oxygen leads to 8 molecular orbitals, four pairs of bonding and four pairs of antibonding molecular orbitals. Antibonding molecular orbitals are, as per the name, unstable if filled (they're less stable than the original atomic orbitals). If nitrogen were to make five covalent bonds, there would be ten electrons that would be in molecular orbitals. This means that there would be four bonding and one antibonding filled, which isn't stable. Instead, the electrons in the antibonding orbital would leave and return to their original atoms where they are more stable (chemically the same as breaking an extra bond).