Where did IRS say that?  I think this question has been asked several times before on this search-dysfunctional website, and the answer has been that some practitioner suggested it.  

I got the funny feeling the computers will automatically send a bill anyhow, no matter whats written at the top...be prepared to make your case that you filed late due to COVID and respond to the notice when it arrives.

Lol, I usually do my searches on Google but could actually get this search to work from within the Community this time.

@EarlineLaBuyHere's an example of how the search function works here.  Most of the time, you get better search results from Google though, simply by pointing back to this Community.  Take a look at the first two on the list.

https://proconnect.intuit.com/community/forums/searchpage/tab/message?advanced=false&allow_punctuati...

"Practitioners that have made a good-faith effort to meet the filing deadlines on behalf of their clients, but are unable to do so due to COVID-19, should write "COVID-19" in an attachment to the return briefly describing the reason they cannot meet the deadlines, or, if possible, should write "COVID-19" at the top of the tax return to indicate the need for penalty relief."

From these folks:

https://www.journalofaccountancy.com/news/2020/sep/coronavirus-pandemic-sept-15-filing-deadline-diff...

Not the IRS. The only reference I've seen points to this article as "evidence:"

https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-reasonable-cause

It was on a weekly email that I get from the IRS. 

"It was on a weekly email that I get from the IRS."

I get these, too, and this specific text is not something I recall coming through from the IRS. All of those messages have an issue number, such as:

e-News for Tax Professionals 2020-43

or

Tax Tip 2020-142: Tips to help taxpayers aviod post-disaster scams

It should would be great if someone documented the Issue Number for that guidance to show it came directly from the IRS. Thanks.