Penalty Abatement

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.

IRS administrative relief guidance

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 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.

IRS reasonable-cause guidance

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.

Official Form 843 instructions