Refund amounts are as follows so far - $162, $633, $235, $430, $230, and $232.

I did get through to a phone rep on the IRS Practitioner Priority line and asked about one specific return.  She could offer no detailed explanation as to why the entire penalty was refunded, and agreed with me that the taxpayer had not met any of the safe harbor requirements.  The taxpayers' record reflected that a CP30A notice (reduction of penalty) was generated; the taxpayer has not received the notice. She also indicated that she had been receiving numerous calls about this exact issue in the last few days, but could not verify the geographical location of the taxpayers.  She indicated she would escalate the general issue to her manager for further investigation. I guess we just wait to see if explanatory notices start showing up in taxpayers' mail boxes.