IRS First-Time Penalty Abatement letter template

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[DATE]

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]

Bracketed fields are filled in automatically from your answers, then rewritten by AI into a professional letter in your own voice.

What you'll need

• • Your name
• • Your address
• • Taxpayer ID (last 4)
• • Notice #
• • Tax year
• • Penalty type
• • Penalty amount
• • 3-year clean history