Tax penalty abatement

[wsbjr]

I understand that a taxpayer can request an automatic penalty waiver for the first year of interest and penalty assessments. However, I cannot find in the code, or anywhere else how to request the penalty waiver. Is anyone familiar with the procedure for requesting the penalty abatement?

Guess it makes sense to read other 'posts' before asking questions. I found the answer in an earlier forum. My Bad!