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.

View notice image

Type of Notice: Account information or change

Most common tax problem area: IRS penalties

Other tax problem areas: 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.

Your options to address IRS Letter 1277

  1. Dispute the penalties
  2. Make arrangements to pay

Notice deadline: N/A

If you miss the deadline: N/A

Want more help?

See your local tax pro for a free consultation.

Related Topics

Related Resources

Tax Dictionary – IRS Transcript

Learn about the types of IRS transcripts and how you can use them to view information about your IRS account, income sources, and tax return history.

Tax Dictionary – Owe Taxes

Get the facts from H&R Block about what happens when you owe taxes, and the options you may have when you owe taxes and can't pay.

Tax Dictionary – Identity Theft Affidavit

Learn about IRS Form 14039, Identity Theft Affidavit, which notifies the IRS about your identity theft issue and helps protect your account going forward.

IRS Notice CP24 – Changes to Your Form 1040

The IRS changed your return. Learn more about notice CP24 and how to handle this notice with help from the tax experts at H&R Block.