IRS Letter 1277 – Penalty Abatement Denied


This letter is sent to notify you that the IRS Office of Appeals denied your request for penalty abatement.

Type of Notice: Account information or change

Likely next step: Address IRS penalties

Also see: IRS bill for unpaid taxes

Why you received IRS Letter 1277

  1. You requested abatement of a penalty, such as a failure to file, failure to pay or failure to deposit penalty.
  2. The IRS denied your request.
  3. You appealed the denial with the IRS Office of Appeals.
  4. The IRS sent Letter 1277 to inform you that the Appeals Officer denied the abatement request and to advise you of your right to further appeal options. You can pay the penalty, file Form 843, Claim for Refund and Request for Abatement and when the claim is denied, file an appeal with the U.S. District Court or U.S. Court of Federal Claims.

Notice deadline: N/A

Want more help?

See your local tax pro for a free consultation.

Get help from an IRS expert

H&R Block’s experts can solve any IRS problem, no matter how complex.

Make an appointment

Or call 855-536-6504

Related Information

How to Address IRS Penalties

Learn how to address and understand an IRS tax penalty from the tax experts at H&R Block.

How to Avoid IRS Liens and Levies

Liens and levies are tools the IRS uses to collect back taxes. Learn more about each one -- and how to avoid tax liens and levies by working with the IRS.

What To Do If You Can’t Pay Your Taxes

Learn about the different options when you can't pay or still owe money from a past return from the tax experts at H&R Block.

Don’t Believe These Myths About the IRS Offer in Compromise

Learn about the IRS option to "settle" tax debt, called the offer in compromise. Get the facts from the tax experts at H&R Block.