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Thank you, Champ.  I found the address on the upper left corner of CP14.

I went to https://www.irs.gov/penalties and read sections on code 6651 but I am not sure I understand, Could you please help by explaining what the CP14 says below?  For 2019 tax year, the due date was 7/15/2020 instead of 4/15/2020.  On 7/14/2020 I filed form 4868 “Application for Automatic Extension of Time to File U.S. Individual Income Tax Return” and attached a check dated 7/14/2020.  I filed 2019 tax return on 10/14/2020, one day before the 10/15/2020 due date and found the amount on the 7/14/2020 check was more than what I owed.  As such I cannot figure out what the basis was for the CP14 to assess penalty.

 

Thank you so much.

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