If proper estimated tax payments were not made does Turbo tax compute the penalty when filing or do you wait for the IRS to take exception?

[Critter]

The program will compute an estimated underpayment penalty and add it to your return ... however the IRS reserves the right to adjust that amount and add a failure to pay, failure to file and interest based on when you actually file & pay the balance due.   Same with any state returns. 

[Critter]

<a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/small-businesses-self-employed/understanding-penalties-and-interest">...>