--- title: "First Time Penalty Abatement" description: "First time penalty abatement is available to many taxpayers. Our tax attorneys make the process easy and fight to remove IRS penalties.Call (888) 789-5011" url: "https://www.jdavidtaxlaw.com/services/first-time-penalty-abatement/" date_modified: "2026-09-17T16:54:33-04:00" --- # First Time Penalty Abatement ## Work with experienced First Time Penalty Abatement attorneys to remove your IRS penalties quickly and lawfully. [Book a Free Consultation](/contact-us/) [(888) 789-5011](tel:8887895011) --- ## Find Out If You Qualify for Tax Relief in 4 Easy Steps! ## Check Your Eligibility For Tax Settlement Today! --- ## What is First Time Penalty Abatement? ## Abatement refers to the reduction or elimination of IRS penalties, providing significant relief to taxpayers. First Time Penalty Abatement is a program offered by the IRS that allows eligible taxpayers to reduce or eliminate certain tax penalties imposed for failing to meet tax obligations, such as filing taxes on time or paying owed taxes. Understanding exactly which penalties qualify for first-time abatement is the critical first step toward reducing your overall tax burden. --- ![Tax Lawyer Near you](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Image-Container-18.png) ### Trusted Tax Abatement Services If you’ve recently been penalized by the IRS, you may not realize that there’s a little-known opportunity to have those penalties removed—often without a lengthy dispute or appeal. Through the **IRS First Time Penalty Abatement** program, qualifying taxpayers can request relief from penalties tied to **late filing, late payment, or failure to deposit** taxes. It’s a valuable option many overlook, and that’s where we come in. Whether you’re dealing with unexpected penalties or just learned about IRS Form 843, we provide clear guidance and proven solutions. Our legal team is well-versed in how the IRS interprets its internal guidelines—particularly those found in the first time penalty abatement IRS code section of the Internal Revenue Manual ([IRM 20.1.1.3.6.1](https://bradfordtaxinstitute.com/Endnotes/IRM_Section_20_1_1_3_6_1.pdf)). This understanding helps us build stronger, more effective requests from the start. --- ## Eligibility Requirements for First Time Abatement The IRS First Time Penalty Abatement (FTA) program applies only to [certain penalties](https://www.jdavidtaxlaw.com/blog/eligible-penalties-for-first-time-abatement/), including the late filing penalty (5% per month), the late payment penalty (0.5% per month), and the failure to deposit penalty for some business taxes. These charges can quickly add up,** often reaching 25% or more** of the balance owed. The FTA program provides one-time relief from these penalties if you meet the IRS’s qualifying conditions, because late filing, late payment, and failure-to-deposit penalties can grow alongside interest, understanding the starting balance matters before requesting relief. Reviewing notices and transcripts helps confirm which charges may qualify for abatement, while [the penalty and interest calculator](https://www.jdavidtaxlaw.com/tax-penalty-and-interest-calculator/) can give taxpayers a clearer view of what remains if relief is limited or denied. Below are the specific eligibility requirements you must satisfy to take advantage of this program. Clean Compliance History To qualify for the FTA program, maintaining a clean compliance history for the past three years is essential. This includes not having been assessed significant penalties, such as the IRS late filing penalty or the late payment penalty obligations. The IRS views a clean compliance history as a key indicator of general compliance with tax laws, making it a crucial factor in eligibility for this one-time relief. No Prior Penalty Abatements This program offers a one-time relief for taxpayers facing penalties for the first time. This means that if penalty abatement has been granted previously, eligibility for this program is forfeited. The IRS ensures that penalty relief through this program is reserved for those who have not benefited from it before, reinforcing the importance of maintaining compliance after receiving relief. If a taxpayer has already received an IRS abatement for any penalties in the past, they cannot apply for First Time Penalty Abatement again. Current on Filing and Payment Requirements To request a tax abatement, it is essential to be current on all required tax filings and payments. This includes having submitted all necessary tax returns and ensuring that any taxes owed are fully paid or managed under an approved payment plan. The IRS requires that there be no outstanding tax obligation not in a resolution or unfiled returns when considering an abatement request. Although we do prepare and file tax returns, our expertise is focused on defending you when a claim is filed against you. Keeping good records and copies of government forms is essential, as it significantly increases the likelihood of a successful resolution with our defense strategies.Should you need assistance covering your outstanding balance, our team can help you establish a monthly payment arrangement with the IRS to ensure you meet these essential compliance standards. ![Protecting financial freedom with tax litigation](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Image-Container-19.png) --- ## Tax Abatement Lawyers Simplifying Penalty Removal ![Free IRS Tax Consultation](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Vector-7.png) ### Free IRS Tax Consultation It all starts with a free, confidential consultation. We listen to your situation, explain how the first time penalty abatement process works, and outline the next steps. ![Assessment of Eligibility](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Vector-8.png) ### Assessment of Eligibility Our tax attorneys assess your compliance history and filing record to determine whether you qualify for IRS first time penalty abatement. ![Application Process](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Vector-9.png) ### Application Process We prepare and submit your IRS relief request using the appropriate penalty abatement form (typically Form 843 ), ensuring it meets all IRS requirements.. ![Ensuring IRS Compliance](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Vector-10.png) ### Ensuring IRS Compliance Before submitting your penalty abatement request, we help confirm that all required tax returns are filed and any balances are either paid or under an approved payment plan. ![Free Consultation](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Vector-7.png) ### Free Consultation It all starts with a free, confidential consultation. We listen to your situation, explain how the first time penalty abatement process works, and outline the next steps. ![Free Tax Relief Consultation](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Frame-1000007264-4.png) ![tax case investigation by attorneys](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Frame-1000007264-5.png) ![Assessment of Eligibility](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Vector-8.png) ### Assessment of Eligibility Our tax attorneys assess your compliance history and filing record to determine whether you qualify for IRS first time penalty abatement. ![Filing Process](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Vector-9.png) ### Filing Process We prepare and submit your IRS relief request using the appropriate penalty abatement form (typically Form 843 ), ensuring it meets all IRS requirements.. ![Tax resolution services with IRS](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/12/deck-358-x-336-px-1.png) ![Financial freedom with tax attorney guidance](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Frame-1000007264-7.png) ![IRS Compliance](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Vector-10.png) ### IRS Compliance Before submitting your penalty abatement request, we help confirm that all required tax returns are filed and any balances are either paid or under an approved payment plan. --- ![IRS attorney for asset protection](https://www.jdavidtaxlaw.com/wp-content/uploads/2024/10/Image-Container-20.png) ## Double your chances of IRS penalty relief with attorneys who know what works. ## Why Choose J. David Tax Law For FTPA? For many taxpayers, the **First Time Penalty Abatement (FTA)** program can provide immediate relief by removing certain IRS penalties if you’ve been compliant in previous years. Our team has helped countless clients qualify for this valuable option, saving them money while addressing their tax issues quickly and effectively. Here’s what sets J. David Tax Law apart when it comes to securing results like these: #####   - Award Winning Tax Law Firm - Over Four Decades of Collective Experience - Over $800 Million Saved - Over 1,000 5-Star Reviews - A+ Rated and Accredited Law Firm --- ### The IRS is Forgiving Millions Each Day. You Could Be Next. Qualify for a chance at complete tax debt forgiveness today! [Click Here To Qualify](#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjE2MzgxIiwidG9nZ2xlIjpmYWxzZX0%3D) --- ## What If I Don’t Qualify for First Time Abatement? If you don’t meet the IRS first time penalty abatement criteria, there are still several actions you can take to seek penalty relief from the IRS. --- ### 1. Set Up a Payment Plan If you do not qualify for first time penalty abatement, setting up a payment plan with the IRS can be a practical route to managing your tax debt. A payment plan, or Installment Agreement, enables you to pay off your tax obligations over time, easing the burden of a lump-sum payment. ### Read More Though interest and some penalties may continue to accrue, an approved [IRS payment plan](https://www.jdavidtaxlaw.com/services/irs-payment-plan/) can help you avoid escalated enforcement such as [wage garnishments](https://www.jdavidtaxlaw.com/services/irs-wage-garnishment-release/) or [tax levies](https://www.jdavidtaxlaw.com/services/tax-levy/). This option provides breathing room while you resolve your outstanding balance. ### 2. Submit an Offer in Compromise Another potential option for taxpayers who do not meet the first time penalty abatement criteria is to pursue an [Offer in Compromise](https://www.jdavidtaxlaw.com/services/offer-in-compromise/). This IRS program allows you to settle your tax debt for less than the full amount owed. ### Read More An OIC can also reduce or eliminate penalties when part of a negotiated agreement. It is often the best path for taxpayers facing serious financial hardship who cannot meet their full liability. Many J. David clients who were not eligible for abatement have reduced their total debt by nearly half through strategic offers. ### 3. Apply for an Administrative Waiver Unlike first time penalty abatement or reasonable cause relief, an Administrative Waiver may be issued under specific circumstances where the IRS determines that widespread relief is appropriate. ### Read More This blanket relief is less common but can be highly effective when the IRS recognizes broader procedural issues or policy-based exceptions that justify waiving penalties without the need for individual appeal. ### 4. Reasonable Cause Abatement Taxpayers who miss filing deadlines or payments due to circumstances beyond their control may qualify for [reasonable cause abatement](https://www.irs.gov/payments/penalty-relief-for-reasonable-cause#reasonable). This type of relief differs from first time abate in that it is not limited to one-time use and does not require a clean history. ### Read More To succeed, you must show that your noncompliance resulted from an event like illness, natural disaster, or another uncontrollable factor that directly affected your ability to meet your tax responsibilities. ### 5. Statutory Exception A [statutory exception](https://www.irs.gov/payments/penalty-relief-due-to-statutory-exception) can apply when the IRS assesses penalties due to an administrative error, misinformation, or failure to communicate tax law changes. If you can demonstrate the penalty resulted from an IRS mistake, this avenue allows for penalty reversal. ### Read More This method not only clears unjustified penalties but also ensures that you are not penalized for government oversight. It’s a powerful option for correcting IRS errors and regaining compliance. ### 6. Seek Professional Tax Assistance Tax attorneys possess the experience needed to navigate IRS procedures and maximize your chances of securing relief—whether through first time penalty abatement, reasonable cause, or other options. ### Read More Every case is unique. Our team evaluates your situation, prepares accurate documentation, and advocates on your behalf in direct communication with the IRS. A free consultation with a trusted J. David Tax Law specialist can help clarify your options and improve your chance of approval or reapplication success. --- Frequently Asked Questions ## Your Tax Relief Questions, Answered [Got More Questions?](/contact-us/) [Got More Questions? Contact Us](/contact-us/) What is first time penalty abatement and how does it work? First time penalty abatement (FTA) is an IRS program that allows eligible taxpayers to waive penalties for the first occurrence of non-compliance due to failure to file, failure to pay, or failure to deposit. This relief is granted once per taxpayer and requires a history of previous compliance. Book your free tax consultation with our experienced tax attorneys to guide you through the process, ensuring a clear and effective resolution to your tax concerns. Can a tax attorney help me with first time penalty abatement? Yes, a tax attorney can significantly assist with IRS first time penalty abatement by ensuring proper eligibility assessment, preparing necessary documentation, and navigating the IRS processes effectively to maximize your chances of getting the penalty waived. Let our expert tax attorneys streamline your First Time Penalty Abatement process. Contact us today for A+ rated professional tax service! What is a good reasonable cause for IRS penalty abatement? A good reasonable cause for IRS penalty abatement is any situation beyond your control that directly prevents you from meeting your tax obligations. Common examples include serious illness, natural disasters, or reliance on incorrect advice from a tax professional. The IRS will consider how the event impacted your ability to file or pay on time, and whether you acted responsibly once the issue was resolved. Strong documentation is essential to support your claim. What penalties can be waived with a first time penalty abatement? With first time penalty abatement, the IRS may waive penalties related to failure to file, failure to pay, and failure to deposit. This relief focuses on removing financial penalties accrued from these specific non-compliant actions. Learn more about IRS penalties and how to navigate them effectively with our reliable tax service. How do you write a first time abatement letter? To write an IRS first time penalty abatement letter, clearly state your request for penalty relief, reference the specific penalty type, include evidence of your compliance history, and detail any reasonable cause if applicable. Ensure the letter is concise, professional, and includes all necessary taxpayer identification information. --- ## Additional Resources May 7, 2026 What Is CBE Group? How the IRS Uses Private Debt Collectors CBE Group is a private collection agency that may collect certain IRS tax debts. Learn why they contact taxpayers, what CP40 means, and your options. Read more May 4, 2026 How to Apply for IRS Penalty Abatement (and Avoid a Denial) Discover the steps to apply for IRS penalty abatement, qualify for First Time Abate, and avoid common mistakes that cause denials. Call (888) 789-5011 for help today! Read more April 30, 2026 Why IRS Digital Tools Still Don’t Work Well When You Have Representation IRS digital tools often fail when you have representation. Learn how POA delays and collections automation create risk. Call J. David Tax Law at (888) 342-9436 for guidance. Read more April 27, 2026 What Happens After You Apply for an Offer in Compromise? Learn what happens after submitting an Offer in Compromise, how long the process takes, and what to do if your offer is rejected by the IRS. Call us at a free consultation. Read more April 23, 2026 Can the Taxpayer Advocate Service Really Stop IRS Levies and Garnishments? TAS can help stop IRS levies and garnishments in some cases, especially hardship, but it’s not guaranteed. Learn what works, what doesn’t,& how to act fast. Read more April 20, 2026 Tax Penalty Relief Options For 2026: How to Avoid & Reduce IRS Penalties Learn how to get IRS tax penalties waived or reduced in 2026 and determine if you qualify for relief programs. Call (888) 342-9436 for a free consultation. Read more --- #### Trusted by Clients, Recognized by Experts --- [![J. 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