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Abatement must be requested in a signed, written statement mailed to the service center where you would be required to file a current year tax return. If the request is in response to an IRS notice, the statement should be sent to the address shown on the notice.
Request penalty abatement by phone. We call the IRS Practitioner Priority Service (PPS) at 866-860-4259 if your case isnt being handled by a compliance unit (examination, collection, etc.) If your case is being managed by a compliance unit, we call the unit to request IRS first time penalty abatement. IRS First Time Penalty Abatement: Heres How It Works True Resolve Tax Professionals irs-first-time-penalty-abate True Resolve Tax Professionals irs-first-time-penalty-abate
Examples of valid reasons for failing to file or pay on time may include: Fires, natural disasters or civil disturbances. Inability to get records. Death, serious illness or unavoidable absence of the taxpayer or immediate family. System issues that delayed a timely electronic filing or payment. Penalty Relief for Reasonable Cause | Internal Revenue Service irs.gov payments penalty-relief-for-reaso irs.gov payments penalty-relief-for-reaso
If we cannot approve your relief over the phone, you may request relief in writing with Form 843, Claim for Refund and Request for Abatement. To reduce or remove an estimated tax penalty, see: Underpayment of Estimated Tax by Individuals Penalty. Penalty Relief | Internal Revenue Service IRS (.gov) payments penalty-relief IRS (.gov) payments penalty-relief
Follow the instructions in the IRS notice you received. Some penalty relief requests may be accepted over the phone. Call us at the toll-free number at the top right corner of your notice or letter. You dont need to specify First Time Abate or provide supporting documents in your request for relief. Penalty Relief due to First Time Abate or Other Administrative IRS (.gov) payments penalty-relief-due-to-fi IRS (.gov) payments penalty-relief-due-to-fi