Penalty Abatement

IRS penalties can substantially increase the amount you owe. In certain circumstances, penalties can be reduced or removed.

Warning Signs

  • You have received a notice showing significant penalties and interest
  • You filed or paid late due to circumstances beyond your control
  • This is your first time incurring a significant penalty
  • You have otherwise maintained a good compliance history with the IRS
  • The penalties are making it impossible to pay your underlying tax balance

How Mosser.tax Can Help

The IRS assesses several types of penalties, including failure-to-file, failure-to-pay, and accuracy-related penalties. Mosser.tax evaluates your situation and helps you understand whether you may qualify for penalty relief:

  • First-Time Abatement (FTA) — Taxpayers with a clean compliance history who have not previously been assessed penalties may qualify for automatic first-time abatement on certain penalties.
  • Reasonable Cause — If you can demonstrate that you acted in good faith and had a reasonable cause for not complying — such as serious illness, natural disaster, or erroneous advice from a tax professional — the IRS may abate penalties.
  • Statutory exception — In some cases, penalties can be avoided or reduced based on statutory rules.

Not all penalties qualify for abatement, and the IRS applies these programs selectively. Mosser.tax helps you assess your eligibility and prepare the appropriate request.

Ready to Discuss Your Options?

Our team is ready to review your situation and help you understand what options may be available.

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Frequently Asked Questions

First-Time Penalty Abatement (FTA) is an administrative waiver the IRS grants to taxpayers who have a clean compliance history — meaning they filed all required returns, paid taxes due, and have not previously been assessed significant penalties. FTA is generally available for failure-to-file, failure-to-pay, and failure-to-deposit penalties.
Reasonable Cause abatement applies when a taxpayer can show they exercised ordinary care and prudence but were still unable to comply with the tax law. Accepted reasons can include serious illness, death of a family member, natural disaster, reliance on incorrect advice from a tax professional, and certain other circumstances.
Interest generally cannot be abated except in limited circumstances — primarily when the interest is attributable to IRS error or delay. Unlike penalties, interest typically must be paid as part of resolving a tax debt.
Penalty abatement can be requested by calling the IRS, writing a letter, or submitting Form 843 (Claim for Refund and Request for Abatement). The appropriate method depends on the type of penalty and the reason for the request. Mosser.tax helps you prepare and submit the right type of request.

Do Not Ignore a Tax Notice

The sooner you understand your options, the sooner you can make a plan.

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