Most of CA counties were covered by the 2023 Storm Tax Relief.

So far, for my dear clients who got notices, the late payment penalty computations were correct.  For example, a client's penalty was $150, and the amount based on the normal due dates would have been over $500.  Client complained about the penalty without realizing he got a break.  The penalty ($150) was computed based on the 11/16/2023 due date for Q1 thru Q3 1040ES.

A client''s living room was visited by the next-door neighbor's 1/3 redwood tree in the height of the storm.  The late payment penalty was the least of his troubles.  Many things in life are relative.