Loading Penalty Abatement...
Taxpayer / Case
Tax Period
Penalty
Relief
Review pending.
REVIEW REQUIRED
Disclaimers & Tips
First Time Abatement — Rules & Authority
Review the same return's required prior filings and penalty history, including applicable spouse history. Review unpaid tax/payment arrangements; failure-to-pay penalties may continue until tax is fully paid. For business deposits, check prior deposit waivers and EFTPS-avoidance exclusions. An apparent fit is not an IRS approval.
FTA Exception Review — Rules & Authority
Use the applicable prior penalty amount from the reviewed lookback history, not the amount requested on this Form 843. Review all relevant prior penalties.
Titan uses a practitioner screening threshold for this review: prior penalty under $200. This is not an IRS-published threshold. The significant-amount position requires review of the applicable IRM criteria and IRS determination.
Reasonable Cause — Rules & Authority
Reasonable Cause may apply based on the facts and supporting documentation. Selecting a category does not prove eligibility. Lack of funds alone is insufficient; reliance on advice requires penalty-specific review. Enter only facts supplied by the taxpayer, without SSNs or TINs.
Substantiation Requirements
This prepares a draft IRS Form 843, not a submission. Review missing information, supporting documents, signatures, and filing instructions before filing. Unknown amounts remain blank.