https://www.taxpayeradvocate.irs.gov/news/directory-entry/2020-mli-07-failure-to-file/
2020 - MLI #07: Failure to File Penalty and Failure to Pay - Taxpayer Advocate Service
Sep 17, 2021 - Failure to File Penalty, Failure to Pay an Amount Shown As Tax on Return, and Failure to Pay Estimated Tax Penalty.
failure to file penalty