Penalty relief requests that cite the procedure the agent must follow.

First-time abatement and reasonable cause requests succeed or fail on whether they track the Internal Revenue Manual. CitedTax drafts the request with the IRM section for each step, the compliance history test, and the authority for the ground you are relying on, so the reviewer has nothing to look up.

Create your firm account Read a sample abatement request

At a glance

Cost: 1 credit ($25)
You provide: the penalty notice and the facts of the failure, in a short form
You receive: an abatement request letter in your firm's name, citing the IRM procedure and the authority for the ground relied on
Turnaround: about thirty minutes

Credits never expire. A request that fails on our side returns its credits automatically.

What you get

Three things to count on.

First-time abatement, tested

The letter states the three-year clean compliance test and the filing and payment conditions, with the IRM procedure cited.

Reasonable cause, structured

Facts are organized against the factors the IRM lists, with the ordinary business care standard and the case law that supports the ground.

State equivalents

For California, New York, New Jersey, Massachusetts, Virginia, Delaware, Florida and Texas the request follows that state's own abatement statute and rules and cites them. For other states it is drafted on the facts with the citations left for you, and says so.

A worked example

A failure-to-file penalty on an S corporation return

The request establishes first-time abatement eligibility from the compliance history, cites the IRM procedure for the penalty type, and asks for removal of the penalty and the interest that accrued on it.

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