Explanation on form 2210 for underestimated penalty

[AZ-Tax]

I thought I read somewhere that I just need to site a IRS code about this being the first time a request was made to abate the penalty. No other explanation would be needed. $26 penalty for a Trust return that is yet to be filed with form 2210.

[mactoolsix]

Google this:

IRM 20.1.1.3.6.1
https://www.irs.gov/pub/foia/ig/spde...690.pdf

And here's another link:

http://federaltaxprocedure.blogspot.com/2012/10/first-time-abatement-for-ftf-and-ftp.html

Mike

[appelman]

Do you really mean underestimate penalty?

The "Get Out of Jail Free Card" only applies to failure to file and failure to pay/late payment penalties. Underestimate penalties aren't covered, since they are simply interest. (They also don't count against you.) From your description, it sounds like you may have both underestimate and FTP penalties. And if you failed to file for an extension, maybe FTF penalties also. See:

http://www.irs.gov/pub/foia/ig/spder...-0413-0690.pdf