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IRS Penalty Relief: When and How to Request Abatement

IRS penalties can quickly compound, adding substantial costs to your tax liability. Fortunately, many taxpayers qualify for relief, but you must know which programs apply and how to present your case. Whether due to a one-time oversight or an unavoidable hardship, relief may be available through formal IRS abatement programs.

Common IRS Penalties

  • Failure-to-file (up to 25% of unpaid tax)
  • Failure-to-pay (0.5% monthly interest)
  • Failure to deposit employment taxes
  • Accuracy-related penalties
  • Underpayment of estimated tax

Penalty Abatement Options

  • First-Time Penalty Abatement (FTA): Available to taxpayers with a clean compliance history for the past 3 years and who are current with filings and payments.
  • Reasonable Cause Relief: Granted when circumstances beyond your control prevented compliance. Common reasons include illness, natural disaster, theft, or erroneous advice.
  • Statutory Exceptions: Apply if penalties were assessed due to incorrect written advice from the IRS or if you were in bankruptcy.

How to Request Relief

  • Submit IRS Form 843 or respond in writing
  • Include detailed explanation and documentation
  • Work with a tax professional to ensure your request meets IRS criteria

Have you been assessed penalties? We help taxpayers present strong cases for abatement and get relief. Contact us today to evaluate your eligibility.

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