First Time Penalty Abatement

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  • taxmcp
    Member
    • Feb 2018
    • 32

    #1

    First Time Penalty Abatement

    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
    Senior Member
    • Jun 2013
    • 189

    #2
    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.

    Comment

    • TAXNJ
      Senior Member
      • Jan 2007
      • 2106

      #3
      Originally posted by 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.
      Also, Attorneys can represent client(s). Below link gives a summary of "Tax return Preparer credentials and qualifications"

      Any tax professional with an IRS preparer tax identification number (PTIN) is authorized to prepare federal tax returns. However, tax professionals have differing levels of skills, education and expertise.
      Always cite your source for support to defend your opinion

      Comment

      • Kram BergGold
        Senior Member
        • Jun 2006
        • 2112

        #4
        If it is a 2017 return and you have third party authorization, then you should be able to use that to make the request.

        Comment

        • DaveinTexas
          Senior Member
          • Jan 2006
          • 731

          #5
          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!
          Circular 230 Disclosure:

          Don't even think about using the information in this message!

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