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?

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Related Tax Terms

IRS Appeals Penalty Abatement

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Related Information

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What To Do If You Can’t Pay Your Business Taxes

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How Long Does It Take? IRS Penalty Abatement

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.