Why this library exists

Most IRS penalties are assessed by computer the moment a return is late, a payment is short, or a number does not match. Most people pay them because the notice looks final. It usually is not. The Internal Revenue Code and the Internal Revenue Manual spell out when a penalty must or may be removed, and the IRS publishes the procedures for asking.

These guides walk through those rules: first-time abatement, reasonable cause, the defenses to the accuracy-related penalty, relief from estimated tax and information return penalties, and the procedure for requesting abatement, appealing a denial, and getting paid penalties back. Each one cites the provision it relies on so you can check it.

Credentials

  • The Florida Bar, admitted 1993 (Bar No. 986641)
  • State Bar of Colorado
  • State Bar of Texas
  • United States Tax Court
  • Supreme Court of the United States

The firm's office is at 15421 N. Florida Ave., Tampa, FL 33613. Because the IRS is a federal agency, federal tax matters before it can be handled for taxpayers wherever they live.