Ftb just assessed my client late filing penalties and underpayment penalties that were incorrect because they didn't realize they were in disaster zone since it wasn't written on top. I really don't understand since their mailing address is San Diego AND Page one has a box that lists the county the register is in (also San Diego in my case). Now I'm worried about all those other returns that have already been filed between April and now🤦🏻‍♀️