50 guides and briefs
IRS Penalty Relief Guides
Organized by the kind of relief you are after. The briefs at the bottom cover how tax representation works in general.
First-Time Abatement
The administrative waiver for taxpayers with a clean three-year history, and how to use it without wasting it.
6 min read
First-Time Abatement: How the IRS Clean-History Waiver Works
6 min read
Automatic Exemption from Penalty (AEP): The IRS Replacement for First-Time Abatement
5 min read
First-Time Abatement vs. Reasonable Cause: Which One the IRS Applies First
5 min read
Seven First-Time Abatement Mistakes That Cost Taxpayers Real Money
5 min read
The Four Kinds of IRS Penalty Relief, in the Order the IRS Considers Them
Reasonable Cause
Ordinary business care and prudence: illness, disaster, missing records, bad advice, and what the IRS will not accept.
6 min read
Reasonable Cause: What Ordinary Business Care and Prudence Really Means
5 min read
Death, Serious Illness or Unavoidable Absence as Reasonable Cause
5 min read
Fire, Casualty and Disaster: Penalty Relief When Events Stop You From Filing
5 min read
Unable to Obtain Records: When Missing Paperwork Is Reasonable Cause
6 min read
Blaming Your Accountant: When Reliance on a Tax Professional Excuses a Penalty
5 min read
The IRS Told You Wrong: Penalty Abatement for Erroneous IRS Advice
5 min read
I Did Not Know: When Ignorance of the Law Supports Penalty Relief
5 min read
Why I Forgot Is Not Reasonable Cause, and What to Argue Instead
5 min read
Failure-to-Pay Penalty Relief: Undue Hardship and Reasonable Cause for Paying Late
Abatement Procedure
Phone requests, Form 843, letters, appeals, refunds of paid penalties, supervisory approval and interest.
5 min read
Requesting IRS Penalty Abatement by Phone: What to Have Ready and What to Expect
5 min read
Form 843: How to Request Penalty Abatement in Writing
5 min read
How to Write a Penalty Abatement Letter the IRS Can Actually Approve
6 min read
Appealing a Penalty Abatement Denial: Letter 854C, Protests and IRS Appeals
5 min read
Already Paid the Penalty? How to Get IRS Penalties Refunded
5 min read
Supervisory Approval of Penalties: The Section 6751(b) Defense
Estimated Tax, Deposits & Information Returns
Relief from the estimated tax addition, failure-to-deposit penalties, and penalties for late or wrong 1099s and W-2s.
6 min read
Waiving the Estimated Tax Penalty: Casualty, Disaster, Retirement and Disability
5 min read
Estimated Tax Penalty Exceptions: When You Do Not Owe It at All
5 min read
Information Return Penalties: The Reasonable Cause Waiver for 1099 and W-2 Failures
5 min read
Notice 972CG: Responding to a Proposed Information Return Penalty
5 min read
Failure-to-Deposit Penalty Relief: Designations, First-Time Waivers and Reasonable Cause
Representation briefs
Working With a Lawyer
4 min read
Do I Actually Need a Tax Attorney?
4 min read
Tax Attorney vs. CPA vs. Enrolled Agent: Who Does What
4 min read
Form 2848 Explained: What Signing a Power of Attorney Actually Does
4 min read
Attorney-Client Privilege in Tax Cases: What Stays Secret and What Does Not
3 min read
What to Bring to Your First Tax Attorney Consultation
4 min read
Questions to Ask Before Hiring Anyone for an IRS Problem
How Cases Get Worked
4 min read
How Tax Attorneys Actually Negotiate With the IRS
5 min read
How the Offer in Compromise Actually Works, Start to Finish
4 min read
Choosing Between IRS Resolution Options: The Decision Framework
4 min read
How Long Does IRS Resolution Actually Take?
4 min read
The IRS Fresh Start Program, Explained Without the Marketing
Process & Hearings
Collections & Urgency
4 min read
The IRS Collections Timeline, From First Notice to Levy
4 min read
What Actually Happens If You Ignore the IRS
4 min read
An IRS Revenue Officer at Your Door: Your Rights in That Moment
4 min read
Criminal Investigation vs. Civil Audit: Telling Them Apart
4 min read
Protecting Your Business From an IRS Shutdown
A penalty is a decision. Decisions can be revisited.
One call with a tax attorney tells you which relief the facts support and how to ask for it. Let's talk.