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First-time penalty abatement request letter

If you have filed and paid on time for the past three years, the IRS will usually remove a failure-to-file or failure-to-pay penalty once. This letter asks for it.

By Ben Reyes, Tax Writer

Last reviewed September 21, 2026

Fill in

Your name (as on the return)

Your address

Last four digits of SSN or EIN

Tax year

Return type

Date of this letter

Notice number

Penalty to abate

Penalty amount

Current status of the tax

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Before you send it

Send this only after the tax is paid or an installment agreement is approved. Condition three is checked first and the request is denied if it fails. You can also ask by phone using the number on the notice; the letter is your record either way.

Before you send anything

This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.

First-time penalty abatement request letter

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Your letter