Just got off the phone after having a nice chat with a friendly (pre-Everson kinder-gentler) IRS Jane Doe with regard to the one-time penalty abatement (discussed by M. Goldberg on 9-27).
Sounds like a good deal. She said that you could just ask for the one-time penalty abatement in a letter or note without giving any cause and it "generally" would be accepted and granted (that's what I hate about those agents-she was 95% knowledgeable, not 100% and "generally" can mean different things to different people). I think I'll send some sort of flimsy "cause" anyway, just in case. She confirms Goldberg's advice to use, if you have it, "real" reasonable cause and save this "get-out-of-jail-free" card for later if you have another year with weak or no cause.
I also asked which return the abatement is applied to if you send multiple returns. Initially, she said it was the first tax year that was due, but after I pressed her a bit about it, she looked it up and said it was the first one received. I don't think she was ever really sure about that, so I'm going to send in the one I want it to be applied to first, then wait for it get in the works good and the penalty notice to be generated on it. After that happens I'll send in the other returns and follow shortly thereafter with the specific year penalty abatement request letter.
She said there's no special mailing address and that the "reasonable cause assistor" we've been talking about is actually her department which is called "Accounts Management." Said it should just be sent to the service center where the notice originated and I could write "Accounts Management" on the envelope if I want to, but no matter what you write on it, the receivers open the envelope anyway to determine for sure where it should go. Then they automatically forward it to her department if it concerns penalties.
One downside: she said all delinquent returns must have been filed and the tax for the penalty year requested must have been paid before the penalty abatement will be granted. Bad news for my financially-challenged (broke) clients who want to make installment payments
The phone number is 866-860-4259 .-----Black Bart
Sounds like a good deal. She said that you could just ask for the one-time penalty abatement in a letter or note without giving any cause and it "generally" would be accepted and granted (that's what I hate about those agents-she was 95% knowledgeable, not 100% and "generally" can mean different things to different people). I think I'll send some sort of flimsy "cause" anyway, just in case. She confirms Goldberg's advice to use, if you have it, "real" reasonable cause and save this "get-out-of-jail-free" card for later if you have another year with weak or no cause.
I also asked which return the abatement is applied to if you send multiple returns. Initially, she said it was the first tax year that was due, but after I pressed her a bit about it, she looked it up and said it was the first one received. I don't think she was ever really sure about that, so I'm going to send in the one I want it to be applied to first, then wait for it get in the works good and the penalty notice to be generated on it. After that happens I'll send in the other returns and follow shortly thereafter with the specific year penalty abatement request letter.
She said there's no special mailing address and that the "reasonable cause assistor" we've been talking about is actually her department which is called "Accounts Management." Said it should just be sent to the service center where the notice originated and I could write "Accounts Management" on the envelope if I want to, but no matter what you write on it, the receivers open the envelope anyway to determine for sure where it should go. Then they automatically forward it to her department if it concerns penalties.
One downside: she said all delinquent returns must have been filed and the tax for the penalty year requested must have been paid before the penalty abatement will be granted. Bad news for my financially-challenged (broke) clients who want to make installment payments
The phone number is 866-860-4259 .-----Black Bart
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