Are penalties due to underpayments during 2019 waved due to Covid19?

I understand the IRS is waving or forgiving some penalties as a result of the Covid19 situation, and also extending the 2019 tax filing deadline.

In the case of someone who did not have sufficient tax withholding (or estimated tax payments) during 2019 and would normally owe and underpayment penalty when filing taxes, 3 questions:

1) are these penalties waved given the new flexibility the IRS has announced because of the Covid19 situation?

2) If such penalty is not waived, since the tax filing deadline has been pushed out to July 15, would the penalty be even greater is paid by July 15? or would the penalty be the same as if paid by April 15?

3) If the penalty is greater when paid by July 15 (rather than by April 15), can you quantify how much greater? Is a monthly interest rated applied? if so, what interest rate is used?

Thank you.

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