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
- You requested a penalty waiver or abatement.
- The IRS fully or partially denied your request.
- 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
- Dispute the penalties
- 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.
Get help from an IRS expert
H&R Block’s experts can solve any IRS problem, no matter how complex.
Understand the most common types of IRS business tax penalties for filing and paying late, and your possible options for requesting IRS penalty relief.
Learn how to request an IRS payment option, like an extension to pay or an IRS installment agreement, when your business owes taxes and can't pay.
How long penalty abatement takes depends on the type of penalty relief you’re requesting. Learn more from the tax experts at H&R Block.