cp14 failure to file penalty

[kero]

On January 4th of 2024 I filed tax for the year 2022, I owed tax to the IRS , it was 215$ and I paid it online at IRS website on the same day. On February 19, I received CP14 with failure to file a penalty of 215$ which is the same amount of the taxes that I paid to the IRS on jan 4. From what I understand , failure to file a penalty should not exceed 25% of owed tax. So is that a mistake of the IRS ? Can someone help to explain?

Attached is details of CP14

[DoninGA]

This is something that you need to discuss with an IRS agent.

Call the IRS: 1-800-829-1040 hours 7 AM - 7 PM local time Monday-Friday
When calling the IRS do NOT choose the first option re: "Refund", or it will send you to an automated phone line.
So after first choosing your language, then do NOT choose Option 1 (refund info). Choose option 2 for "personal income tax" instead.
Then press 1 for "form, tax history, or payment".
Then press 3 "for all other questions."
Then press 2 "for all other questions."
- When it asks you to enter your SSN or EIN to access your account information, don't enter anything.
- After it asks twice, you will get another menu.

Press 2 for personal or individual tax questions.
Then press 3 for all other inquiries
It should then transfer you to an agent.