We float on a sea of tax info while assisting our clients in their compliance and planning. 

@ejdtaxman, first, that was an example, showing the info was out there.  Second, I don't know about you, but (1) I have been aware of the minimum amount (at $210)  for years; and (2) I have zero recurring client who filed late in at least the past five years.  So, do I need to tell my clients about this piece of info?  Do I want the CPE instructors (including the 110 hours of @IRonMaN's posts that I CPE'd with) to waste time dissecting this?

As for non-filer clients, for whom I assist in their compliance, I'd wait for them to get the penalty bill.  The minimum charge is perhaps #224 of their concerns when they first walked in. 

Now, for practitioners who deal with habitual late filers, I encourage them to act accordingly. 

As for me, before I "get out of here" I would rather concentrate my energy in informing my clients on important things, like how to get the ACTC info, or how to get the money back on the EIP debit cards that they'd thrown away.

I once had a partnership client who filed late and got big time penalties.  The second time he filed late a few years later, I fired him after the catch-up filing.   I wasted zero minute in showing him how the penalties were computed.