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Reasonable cause statement

When first-time abatement does not apply, you can ask the IRS to remove a penalty because circumstances beyond your control caused the failure. This statement lays out the facts in the order the IRS reads them.

By Ben Reyes, Tax Writer
Last reviewed September 21, 2026

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Before you send it

Write dates, not feelings. The reviewer checks whether the event overlapped the deadline, whether it plausibly prevented compliance, and how fast you acted afterward. Attach proof for every fact you state. If first-time abatement also applies, ask for that first.

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.

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