Overview

An abatement request lets taxpayers seek relief from penalties assessed in error or for reasonable-cause events (illness, disaster, incorrect IRS processing, etc.). The IRS evaluates requests using its penalty relief rules and the evidence submitted (see IRS guidance on penalty relief and Form 843 instructions) (IRS: Form 843, Publication 556).

In my practice as a CPA, well-documented requests win more often than emotional appeals. Focus on facts, dates, and corroborating records.

Who should consider an abatement request

  • Taxpayers who received a penalty because of incorrect 1099/W-2 information or IRS processing mistakes.
  • Taxpayers who missed a deadline for reasonable cause (serious illness, natural disaster, software failure) and can document it.
  • Tax professionals or taxpayers who relied on erroneous written advice from the IRS or a preparer.

When to use Form 843 and when to use other methods

  • Form 843 (Claim for Refund and Request for Abatement) is commonly used to request abatement or refund of many penalties. Check the Form 843 instructions to confirm it applies to the penalty you received (IRS: About Form 843).
  • Some penalties can be addressed by replying to the IRS notice you received, filing a reasonable-cause letter, or requesting First-Time Penalty Abatement (FTP) via phone or your tax practitioner (IRS penalty relief pages).

Step-by-step filing checklist

  1. Read the IRS notice carefully. Note penalty type, assessment date, and notice ID.
  2. Identify the correct procedure: Form 843, a written reasonable-cause letter, FTP request, or responding directly to the notice.
  3. Assemble evidence (see checklist below).
  4. Prepare a concise statement explaining why the penalty is erroneous or qualifies for reasonable cause. Include dates and how the error occurred.
  5. Complete Form 843 if required or attach your statement to the notice response. Sign and date the request.
  6. Mail to the address on the notice or follow the instructions on Form 843. If submitting electronically isn’t available, use certified mail and keep proof of delivery.

Documentation checklist (what convinces examiners)

  • IRS notices and assessment details.
  • Corrected tax forms (corrected 1099s, W-2s) or amended returns.
  • Proof of timely payment or banking records showing a technical failure.
  • Third-party evidence (bank statements, attorney or doctor letters, repair/service logs).
  • Written advice from an enrolled agent or CPA if the claim depends on professional reliance.

For examples of strong evidence and letter templates, see our guides: How to Ask the IRS for a Penalty Abatement: Evidence That Works and Preparing a Reasonable Cause Letter for Penalty Abatement: Sample Template.

Typical timeline and follow-up

  • Many abatement requests are processed in about 60–90 days; complex cases may take longer. If you mailed documentation, allow additional mailing time. (IRS processing times vary; check the notice for any case-specific guidance.)
  • If you don’t hear back within 90 days, contact the IRS using the phone number on the notice or your tax pro can call on your behalf. If delays become unreasonable, consider contacting the Taxpayer Advocate Service.

If your request is denied

  • The notice denying abatement should explain appeal rights and deadlines. You can generally appeal the denial administratively or take the matter to the U.S. Tax Court when appropriate. Preserve all correspondence and consider seeking professional representation.

Common mistakes to avoid

  • Failing to include the IRS notice or assessment information.
  • Submitting vague or unsupported statements without dates or corroborating records.
  • Using the wrong form—this can delay or negate your request.
  • Waiting until the collection process advances; respond early to limit interest and additional penalties.

Pro tips from practice

  • Keep your explanation short, factual, and organized with a cover page listing attachments.
  • If the error was the IRS’s (duplicate notices, processing mistakes), highlight the specific IRS notice numbers or transcript entries.
  • Ask for FTP only if you meet the criteria; FTP can resolve many first-time failures without full documentation.

Relevant internal resources

Professional disclaimer

This article is educational and does not substitute for personalized tax advice. In my practice as a CPA, I recommend consulting with a qualified tax professional to review your specific case before filing. Official IRS guidance: see the Form 843 page and Publication 556 for more details (IRS: About Form 843; IRS: Publication 556).

Authoritative sources

(Updated guidance checked as of 2025.)