The IRS would not have assessed these underpayment penalties just yet. They are calculated on your return and assessed after you file. The penalty won't be on your account yet.
The underpayment penalty is due when you owe $1,000 or more and have not made the required payments during the tax year. The IRS requires taxpayers to pay at least 90% of their current year tax or 100% of their prior year tax during the year. Based on your tax return, you didn't pay enough during the year so the underpayment penalty is calculating.
