IRS Letter 852C – Penalty Waiver or Abatement Disallowed

The IRS denied your request for a penalty waiver or abatement.

Type of Notice: Account information or change

Most common tax problem area: Business penalties

Other tax problem areas: Unpaid business taxes

Why you received IRS Letter 852C

  1. You requested a penalty waiver or abatement.
  2. The IRS fully or partially denied your request.
  3. The IRS sent Letter 852C to inform you of the denial and to advise you of your right to appeal this decision.

Your options to address IRS Letter 852C

  1. Dispute the penalties
  2. Make arrangements to pay

Notice deadline: 60 days

If you miss the deadline: You lose your right to appeal the denial without paying the penalties first.

Want more help?

See your local tax pro for a free consultation.

Related Topics

Related Resources

Tax Dictionary – IRS Business Audits

Is the IRS auditing your business' tax return? Read the IRS definition and get more insight from the tax experts at H&R Block.

IRS Letter 2531 – Your Tax Return Doesn’t Match the Information We Have On File

Learn more about letter 2531, why you received the letter, and how to address it with help from the tax experts at H&R Block.

IRS Notice CP162 – We Charged You A Penalty

Learn more about notice CP162, why you received the notice, and your options to address an IRS penalty with help from the tax experts at H&R Block.

IRS Letter 89C – Amended Return Required to Correct Account

IRS Letter 89C requests that you file an amended return. Learn more about this letter and how to handle it with help from the tax experts at H&R Block.