First Time Penalty Abatement

[taxmcp]

What do I need to get from a client to request a First Time Penalty Abatement from the IRS? Can I call the IRS Practitioner Priority Service (PPS) line at (866) 860-4259 to request FTA?

[MDEA]

You must have a signed 2848 and must be either a CPA or EA to represent your client. Than you can call PPL and request it.

[TAXNJ]

You must have a signed 2848 and must be either a CPA or EA to represent your client. Than you can call PPL and request it.

Also, Attorneys can represent client(s). Below link gives a summary of "Tax return Preparer credentials and qualifications"

https://www.irs.gov/tax-professionals/understanding-tax-return-preparer-credentials-and-qualifications

[Kram BergGold]

If it is a 2017 return and you have third party authorization, then you should be able to use that to make the request.

[DaveinTexas]

I second Mark’s (or Kram) Response. I’ve had success with the FTA simply by calling PPS as a third party designee. If your client doesn’t qualify for relief, they will tell you over the phone if they feel like doing their job. They run the query through their computers, which checks the three prior years. Remember, they must not only have timely filed in the last three years, but there cannot have been a “substantial” penalty charged in the last three years.

If your client doesnt qualify, the IRS will tell you to write a letter if you believe the client has reasonable cause for filing late. Good luck!