IRS Penalty Abatement Templates
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IRS Penalty Abatement Templates

1 year ago · 82.5 KB Download

SECTION

EXCLUSIVE

First-time penalty abatement can be used when a taxpayer meets the criteria as outlined in IRM 20.1.1.3.3.2.1, First Time Abate (FTA), which include:

  • Filing compliance: Must have filed (or filed a valid extension for) all required returns and can’t have an outstanding request for a return from the IRS.

  • Payment compliance: Must have paid or arranged to pay all tax due (can be in an installment agreement if the payments are current).

  • Clean penalty history: Has no prior penalties (except

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File name: irs-pernalty-abatement-templates.docx

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