IRS Penalty Abatement Request Letter
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What you'll get
Below is a real example. Your version will be personalized with your name, your state's exact statute, and the right deadline.
Robert K.
221 Birch Lane
Denver, CO 80203
SSN: XXX-XX-1234
April 18, 2026
RE: Request for First-Time Penalty Abatement — Tax Year 2024
To Whom It May Concern:
I am writing to request a first-time penalty abatement for the failure-to-file and failure-to-pay penalties assessed against my 2024 federal income tax return, totaling $612.00. The legal basis for this request is the IRS First-Time Abate (FTA) administrative waiver and the reasonable cause provisions of IRC § 6651(a).
I qualify for FTA because: (1) I have filed all required returns for the prior three tax years; (2) I have no prior penalties on my account in those three years; and (3) I have paid, or arranged to pay, the underlying tax due.
Please apply the First-Time Abate waiver and remove the penalties and any related interest. If the FTA is unavailable, please consider this letter a request for abatement based on reasonable cause and contact me before assessing any further penalties.
The full letter — including the statute citations for your state — is shown above. Only the recipient block, signature, and mailing instructions are masked. They appear in the PDF you download after payment ($19).
Your Situation
IRS penalties can often be reduced or removed entirely. Let's gather some background to determine the best abatement strategy for you.
This determines your state tax agency information and whether your state offers a similar penalty abatement program.