IRS Address to request waiver of late payment penalty

[John of PA]

Does anyone know the IRS address to request waiver of late payment penalty? Taxpayer has had severe health problems and filed late and wants to request waiver of the penalty. Thank You.

[DaveinTexas]

I always

Does anyone know the IRS address to request waiver of late payment penalty? Taxpayer has had severe health problems and filed late and wants to request waiver of the penalty. Thank You.

Send the penalty abatement letter to the address listed on the IRS notice the client received. Also, if you are trying to abate a late filing penalty, check the filing history of the client. If the client has always or usually files timely returns, mention this in the letter to make the IRS aware that this is not normal behavior. The IRS has the one time penalty abatement for first time offenders which is the first out. If that get out of jail free card is already used up, you have to revert to using an excuse that would fit reasonable cause criteria.

That last part was for the uninformed and anyone else that may be interested, not necessarily for you John.

Good luck.

[John of PA]

Thank you Davien.

[DaveinTexas]

Just to be clear

Thank you Davien.

My name is David, I go by Dave. My member name is DaveinTexas but it should really be DaveInTexas with the "I" capitalized. It's my fault, but I don't know how to change my name on my account. Anyone know how to change your name?

[John of PA]

Dave,
Just me 2 cents but I think your board name is fine just the way it is. Have a good day.
John

[DaveinTexas]

Thank you sir!

Then all is well in the universe!!