Sample IRS Penalty Abatement Request Letter
To: Penalty Abatement Coordinator
IRS Campus
(address given on notice of tax amount due)
Re: Request for Penalty Abatement
From: John Doe
123 ABC Street
San Diego, CA 92109
SSN: 123-45-6789
February 3, 20xx
To Whom it May Concern:
I am writing to request an abatement of penalties in the amount of $3,673.67 as assessed in the enclosed notice that is dated 7/9/XX.
The reason why I _________(pick one)
- Paid late
- Filed late
- Failed to report income was because
was because I ____________ (pick one)
- Had a serious medical condition
- House burned down
- Documents were stolen
- Death of a close family member
- or any other reason that prevented you from complying with the IRS requirements
Please find the enclosed (describe the documents enclosed that support your claim above)
- Death notice of a family memeber
- Letter from a doctor stating the conditions of your illness that prevented you from filing or paying
- Picture of house burned down in fire
- Insurance notice of theft of private property and documents
- or any proof you can enclose (a copy of) to prove your statement above
Please accept my petition for abatement of penalties owed for reasonable cause. If you have any questions or need anymore information, you can reach me at 212-222-3333 during business hours. I have also enclosed a payment that covers the amount of taxes I owe, less the penalty portion.
Sincerely,
John Doe
Notes:
You do not need to enclose a payment of taxes. It is a good idea to do if you have the money to pay. If you still do not have the money you can also apply for an installment agreement to pay back taxes owed over time. When enclosing your documents, be sure they are copies and not originals. The IRS is known for "losing" documents.


