This form is a sample letter in Word format covering the subject matter of the title of the form.
This form is a sample letter in Word format covering the subject matter of the title of the form.
Taxpayers have reasonable cause when their conduct justifies the non-assertion or abatement of a penalty. Each case must be judged individually based on the facts and circumstances at hand.
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.
In the body of the letter, explain the reason for your request for penalty waiver. Be factual and provide specific details about your circumstances. If you are claiming reasonable cause, provide supporting evidence to back up your claim.
Sound reasons, if established, include: Fire, casualty, natural disaster or other disturbances. Inability to obtain records. Death, serious illness, incapacitation or unavoidable absence of the taxpayer or a member of the taxpayer's immediate family.
time penalty abatement letter typically contains: Notice number and date (if applicable) Type of penalty and amount. Acknowledgment that the taxpayer fulfills the firsttime penalty abatement criteria. Optional: Explanation of the taxpayer's situation, circumstances and reasonable cause (review: IRM 20.1.
In the body of the letter, explain the reason for your request for penalty waiver. Be factual and provide specific details about your circumstances. If you are claiming reasonable cause, provide supporting evidence to back up your claim.
Write the Request Letter: Craft a detailed letter to the IRS that includes: The taxpayer's identification information (name, address, Social Security number, or tax ID number). A statement requesting the First Time Abatement. An explanation of each penalty notice received, including the date and the type of penalty.