I have a client that didn't file 2019, and it turns out that he owes tax.  

I would expect him to be subjected to the failure to file penalty.  Does proseries calculate this or does he wait for a letter from the IRS?  Or, did that penalty get a blanket waiver because of the pandemic?  I have looked through IRS notices, but I haven't seen anything mentioned.  Maybe I missed it?

Thank you!