How does a taxpayer obtain penalty abatement related to the suspension of IRS reminder notices for $2020$ and $2021$ tax returns?

Complete the penalty abatement application on the IRS website.

File an amended $2020$ or $2021$ return.

Submit evidence of hardship related to the abatement period by mail to the appropriate IRS service center for the taxpayer's address.

No action is necessary; the abatement will be applied automatically.