Yes, all request for waiver of penalties must be made to the IRS. The IRS Agent will have information on how you filed for 2020 along with any other circumstances you provide to make the decision whether to waive penalties or not.
To request a waiver when you file, complete IRS Form 2210 and submit it with your tax return. With the form, attach an explanation for why you didn't pay estimated taxes in the specific time period that you're requesting a waiver for. Also attach documentation that supports your statement.
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