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.

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