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want to learn how to potentially remove some penalties that were assessed by the irs with a simple phone call check out this video to see who qualifies what penalties can be removed and how to get it done now i know the iris can be big and scary and send out some nasty letters but they actually do have a get out of jail free card something called the first time penalty abatement and thats what were going to be going over today all right so what penalties can be removed with this first-time penalty abatement the failure to file penalty or what i like to call the late file penalty the failure to pay penalty or the late pay penalty can either be removed with this first-time penalty payment so long that you qualify who qualifies individuals partnerships s or c corporations qualify who meet the following criteria they have filed or filed an extension for any currently due tax returns and they have paid or arranged to pay which means an installment agreement for all the tax due and they ha