It's even more difficult for people missing two fingers to wave.  My question is how they can take the penalty from his bank account without his permission.  If I agree to pay $100 tax balance due on April 15 but I made a mistake and my tax is actually $1,000, can IRS grab that also?  Why would penalty be any different?  

And IRS is already telling people they owe ES penalty?  Maybe I am reading this wrong, maybe the return already showed the penalty.  How much was it, anyway?  I bet it's under $100.  The taxpayer has been disabled all year and still owes tax?  Maybe withdrawals from an IRA.  Maybe now he can file an amended return to remove the 10% "excise tax."