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 2021
Did the IRS hit you with a 2021 failure to pay 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 2021 tax year saw widespread confusion around Advance Child Tax Credit reconciliation and Economic Impact Payments. 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 20.1.1.3.3.2
First-Time Abate (FTA) policy
The failure-to-pay penalty accrues at 0.5% per month and can balloon when combined with interest. The IRS First-Time Abate waiver removes this penalty in full when you have a clean compliance history, often saving taxpayers thousands of dollars without any negotiation.
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 2021 matters
The 2021 tax year saw widespread confusion around Advance Child Tax Credit reconciliation and Economic Impact Payments.
Evidence to attach
Save the IRS notice listing the penalty amount, your account transcript showing the assessment date, and proof you are now in current compliance (either paid in full or in an active installment agreement).
Choose a different dispute
Tax
IRS First-Time Penalty Abatement
Question 1 of 813%
✓ Cites IRM 20.1.1.3.6.1 — the exact internal procedure agents follow
- 256-bit Encryption
- Bank-Level Privacy
- No Monthly Subscription
Live preview — updates as you type
Unlock full draft — $14.99
Failure to Pay abatement for other tax years
- Failure to Pay — Tax Year 2020
- Failure to Pay — Tax Year 2022
- Failure to Pay — Tax Year 2023
- Failure to Pay — Tax Year 2024