An underpayment penalty is charged for owing more at the end of the year than the IRS thinks you should. They base the amount that they think you should owe on the prior year. So, if in 2021 you owed $3,000 they figure you should pay in at least $3,000 in 2022. If you pay in less than that amount they charge you an underpayment penalty.
In your case they have determined that you didn't pay in as much as you should in 2022 based on your 2021 income tax. So you owe a penalty for that. You can log in or create your account at the IRS website here in order to get more details on the amount that you owe and then make a payment. Or, if you know the amount that you owe, you can make a payment to the IRS here.
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