Penalty Abatements

The office represents taxpayers seeking relief and/or abatement of civil tax penalties. There are a variety of different types of civil tax penalties that may be imposed such as the civil fraud penalty, failure to file penalty and the accuracy-related penalties. The matters that the office handles include:

  • Reasonable cause exception to accuracy-related penalties
  • Defenses to delinquency penalties (failure to pay or file tax return)
  • Defenses to the civil fraud penalty
  • Spousal liability for penalties