Request for First Time Abatement IRS for Failure to Pay Estimated Taxes

[cririuss_ca]

I was unemployed in 2025 and was not aware that I should have paid  estimated taxes, which I have learned only after filing my 2025 taxes.   The TurboTax community suggested I put "let IRS assess the penalty fee"  AND advised  I could request First Time Abatement  since I was compliant my three prior years.   Attached Image 1 from the IRS website  showing the IRS penalty amount along with three prior years of compliance.  And for all of the last 30+ years as a taxpayer I never got assessed IRS penalty until tax year 2025.   

The FTA abatement Form 843 requires me to enter the Internal Revenue Code section for non-payment of estimated taxes, which I understand should be included in the IRS notice of penalty but I never received one (see IMAGE 2 below - I signed up for online receipt of notices and the IRS notices section is empty).  What would the IRS Code section be in this case? 

I have filled out my Form 843  and included a screenshot at the bottom) to request for abatement which I will later print out and mail to the IRS.  Am kindly requesting expert inputs if my entries in the Form 843 Lines 1- 7 are correct, and would appreciate kind inputs on Line 8 (reason for abatement) for better chance of the IRS approving my request for abatement. 

Last question - I hope the IRS would not raise the interest on my penalty amount due to my non-payment of penalty while I wait for its response to my Form 483 request?  

Really appreciate your thoughtful inputs in advance.  

Image 1:  IRS Online shows Penalty 

Image 2 - IRS Website Notice and Letters showing no notices (no IRS mail received) 

Image 3: FORM 843 (with details filled out)

[cririuss_ca]

I'd like to clarify also  that I already filed my 1040  and my taxes was taken out from my bank account by IRS on April 2.    I prepared my tax with TurboTax and passed TurboTax audit check.    So I  am sure  the amount that the IRS Online is showing that I still owe  would be the penalty for not paying the estimated taxes. 

[fanfare]

"I was unemployed in 2025 "

if you were unemployed, what was your income ?

you don't have to pay estimated tax on zero income.

@cririuss_ca 

[cririuss_ca]

@fanfare i earned interest and dividends from my bank CDs and personal brokerage account, and the bulk of income was  made from a Roth Conversion in order to meet my Affordable Care Act coverage. 

[fanfare]

If the penalty is high, it makes sense to request the one-time penalty relief aka abatement.

@cririuss_ca