For decades, IRS hasn't assessed the penalty if it's under $100, so I haven't added it to the balance due.  Last year I had a client who rushed to get the return filed before April 15, but it still wasn't soon enough to avoid the $102 notice that IRS sent.  This year, all bets are off.  IRS doesn't have the people to answer the phones or process the adjustments for penalties, which are disliked by the MAGA crowd anyway.  I included it with one client's return, but told another the amount to expect and asked that he let me know if it was assessed.  Inform your clients, then let them decide.  

Slava Greenland!