E-1. Request for penalty abatement under First Time Abate
Adapt a model IRS First Time Abate request to explain your penalty-relief request and compliance history. Verify eligibility before sending it.
Use this model letter
Copy or download the blank model letter, then replace every [bracketed field] and remove alternatives that do not apply. Read the guidance below before using it. These are templates, not official IRS forms; nothing is filed or sent for you.
Downloads work without JavaScript. Copy letter becomes available when the page is interactive.
Word is editable; PDF is for reading or printing. No account or personal information is needed.
When to use this
Use this model when you want the IRS to consider First Time Abate for an identified penalty and have checked whether that relief fits your filing, payment and prior-penalty history. It is a request for consideration, not an assurance that a penalty will be removed.
Gather the penalty notice, the relevant tax year or period, the amount requested and records supporting the compliance statements in the letter. Verify each statement before signing. Replace the bracketed alternatives with your actual facts rather than leaving several possible explanations in place.
If your explanation instead depends on the circumstances that caused the late filing or payment, compare the reasonable-cause model letter. Sending either model does not replace a response required by your notice.
Model letter and instructions
Use when your three prior years are clean. This can also be done by phone; the letter is for when you cannot reach anyone or want a record.
I am requesting abatement of the [failure-to-pay / failure-to-file] penalty assessed for tax year [year], in the amount of $[amount], under the IRS First Time Abate administrative waiver.
I meet the criteria for the waiver. No failure-to-file, failure-to-pay, or failure-to-deposit penalty was assessed against me for tax years [year minus 1], [year minus 2], or [year minus 3]. All required returns have been filed. The balance for [year] is [paid in full / being paid under an installment agreement approved on [date]].
Please apply the waiver to tax year [year] specifically, and reverse the interest that accrued on the abated penalty.
Thank you for your attention to this request.
[Signature]