Notice 2024-7, page 355.

The IRS temporarily suspended the mailing of certain automated reminder notices for unpaid taxes in February 2022, as announced in IR-2022-31. In 2024, the IRS will resume mailing these notices for taxable years 2021 and earlier. This Notice provides automatic relief to eligible taxpayers from the additions to tax for the failure to pay with respect to certain income tax returns for 2020 and 2021. For eligible taxpayers, these additions to tax will be waived or, to the extent previously assessed or paid, will be abated, refunded, or credited to other outstanding tax liabilities, as appropriate, for the relief period, which begins on the date the IRS issued an initial balance due notice or February 5, 2022, whichever is later, and ends on March 31, 2024.