Letters
E-2. Request for penalty abatement for reasonable cause
Use a model reasonable-cause penalty-relief letter to organize events, dates and supporting evidence without assuming the IRS will approve relief.
Book by Justus D Eapen · The IRS Is Not the End of the World · professional review pendingThis page’s Source Notes and review status1 min read
Review status: book guide, pending professional review. This text has not yet been reviewed by an enrolled agent, CPA, or attorney. It is general education, not advice for your situation. Figures, forms, and thresholds change; verify them on IRS.gov.
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.
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Use with Form 843 or on its own. The facts paragraph does the work; be specific and attach proof.
I am requesting abatement of the [failure-to-file / failure-to-pay / accuracy-related] penalty of $[amount] assessed for tax year [year], on the grounds of reasonable cause.
Facts. [State what happened, with dates. Example: On [date], my husband was admitted to [hospital] with a terminal diagnosis. He remained hospitalized or in hospice care until his death on [date]. During this period I was his sole caregiver and was responsible for his medical decisions, our household, and the costs of his care. The return for [year] was due on [date], within this period.]
How this prevented timely compliance. [Explain the connection. Example: During the months the return was due I was unable to gather records, meet with a preparer, or attend to financial matters because of my husband's care. The retirement distributions that created the liability were taken to pay his medical expenses, and I did not learn they were taxable until the return was prepared in [month, year].]
What I did once I could. [Example: I filed the return on [date], within [weeks] of his death, and contacted the IRS on [date] to arrange payment. I have filed and paid on time every year since.]
Enclosed: [death certificate; hospital admission and discharge records showing dates; funeral home invoice; copy of the filed return with date stamp; other documents].
I exercised ordinary business care and prudence and was unable to comply because of circumstances beyond my control. I respectfully request that the penalty and the interest accrued on it be abated.
[Signature]