AICPA referred to informal discussions with IRS re penalty relief consideration for returns due 15 Sept 2020 which are filed after the 15th and the delay is related to COVID-19 issues.   It was mentioned/ suggested to write COVID-19 across the top of page one (1) of the Tax return being filed.   QUESTION  1.0 What steps has LACERTE taken to accomplish this option for (a) hardcopy printed returns and (b) efile returns ?  2.0  Has LACERTE issued a bulletin or notice "how to" as to the steps to be taken?   3.0  If not, then what is LACERTE's plan to accomplish this soonest?  Could save time with respect to NOT having to respond to IRS correspondence to request late-filing penalty abatement.   Thank you.