June 1, 2026 Internal Revenue Service [recipient address] Re: Request for First-Time Penalty Abatement Taxpayer: [user full name] TIN (last 4): XXX-XX-[ssn last4] Tax Period: [tax year] Notice: [notice number] Penalty: [penalty type] — $[penalty amount] To Whom It May Concern: Pursuant to Internal Revenue Manual section 20.1.1.3.6.1 (First-Time Abate (FTA)), I respectfully request administrative penalty relief from the [penalty type] penalty of $[penalty amount] assessed for tax year [tax year] as set forth in Notice [notice number]. I qualify for First-Time Abatement under the IRM because: (1) I was not required to file a return, or had no prior penalties (other than an estimated-tax penalty), for the three tax years prior to [tax year]; (2) I have filed all currently required returns or filed a valid extension for any return not yet filed; and (3) I have paid, or arranged to pay, any tax currently due. Three-year compliance history: [clean history] This request is made pursuant to the procedure set forth in IRM 20.1.1.3.6.1 and the Service's longstanding administrative policy permitting first-time abatement of FTF, FTP, and FTD penalties for taxpayers with a clean compliance history. If FTA is not available for any reason, I alternatively request consideration under the reasonable-cause standard of IRC § 6651(a) and IRM 20.1.1.3.2, and I will provide supporting documentation upon request. Please apply the abatement to my account, refund any amount already paid against the abated penalty, and issue written confirmation of the adjustment. If additional information is required, you may reach me at the address above. Thank you for your prompt consideration of this request. Sincerely, [user full name] [user address]
IRS First-Time Abate · Tax Year 2022
Did the IRS hit you with a 2022 accuracy-related penalty penalty?
Generate an official administrative request to wipe out your IRS tax penalty completely.
The IRS routinely assesses massive automated penalties against taxpayers — and the 2022 tax year reverted to normal pre-pandemic rules, often catching taxpayers off guard with stricter penalty enforcement. However, under official IRS administrative policy, you may qualify to have these penalties entirely removed without paying a dime. Use our self-help utility to generate a formal First-Time Abatement (FTA) request that targets the IRS's internal compliance rules.
Your regulatory grounding: IRM 20.1.5
First-Time Abate (FTA) policy
Accuracy-related penalties are not eligible for First-Time Abate, but they can be removed under the IRS's Reasonable Cause standard. A structured administrative request can demonstrate good-faith reliance on professional advice, software, or unclear guidance.
The 3-year clean compliance rule
To qualify for FTA, you must have no prior penalties assessed for the preceding 3 tax years and be current on all required filings.
Bypassing the hold loops
Phoning the IRS can mean hours on hold. Submitting a structured written request mapped to internal IRM standards ensures your file is routed through the penalty relief protocols.
Why 2022 matters
The 2022 tax year reverted to normal pre-pandemic rules, often catching taxpayers off guard with stricter penalty enforcement.
Evidence to attach
Save any tax preparation software output, communications with a CPA or preparer, the original return as filed, and documentation showing your good-faith reliance on the position taken.
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IRS First-Time Penalty Abatement
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Accuracy-Related Penalty abatement for other tax years
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