Request for Penalty Abatement

[oceanlovin'ea]

Does anyone know of a way to refigure penalties without that program that costs $149 a year. I don't usually have this problem. I have one client who didn't file the 941's from the beginning. I gave her the first quarter of 2010 to mail in and she didn't do it. I didn't figure out that she had not mailed them in until during tax season when I pulled transcripts from the IRS. She had never gotten any correspondence from them about it.
So she mailed it in with the payment. They are assessing her penalties of $197 plus some interest. I have to try to get it abated or if it would work to do this other way and get the penalty down she might be willing to pay it.
But for one client for one time I don't want to pay $149.
So I would appreciate any other suggestions for this situation.

Thanks

Linda, EA

[gboykin]

Do you file them with an 843 (which you've no doubt signed in the Paid Preparer section)? Or do you just give the clients the corresponding 843 address, and have them mail the request without the formality of the 843?

Without the formality. I send it to the address on the penalty letter.