Issues
The Penalty Defense That Costs You Nothing: § 6751(b)
Before the IRS can hit you with most penalties, a supervisor must approve it in writing—and the IRS has to prove it. If it can't, the penalty falls.
Penalties
Issues
How To Fight the IRS Accuracy-Related Penalty in Tax Court
Even if you lose the underlying tax issue, you can often defeat the 20% accuracy penalty. Here's how the burden of proof and the § 6751(b) lever work.
Guides
Understanding Your IRS Balance: How Penalties and Interest Add Up
A $15,000 tax deficiency can nearly double with penalties and interest. Here's how to break down every component of your IRS balance and verify the math.
Issues
How To Request IRS Penalty Abatement
The IRS can waive failure-to-file, failure-to-pay, and accuracy penalties. Here's how to request abatement yourself—by phone or Form 843.