For late filed 2019 (and possibly 2020) tax returns, you should type "COVID PENALTY WAIVER RELIEF REQUESTED" at the top of the tax return (using Lacerte Screen 3, Code Field 76) where it says "1040 TEXT".      This worked on several of my clients late filed 2019 tax returns.     But in general you need to pay the tax portion, and then apply for Penalty Waiver (which will incentivize the IRS to waive the penalties) with the IRS using Covid 1st so you don't waste the taxpayers first time penalty waiver option.