@halofox0702   

Paying a penalty that will be abated causes more bookwork for the government, so I would not send a payment now.  You will receive an abatement letter back from the IRS.  In normal times it would take about 4 to 6 weeks to receive a response.  With the current state of affairs within the IRS it could take a bit longer.

Please post a reply here when this is resolved.