IRS Letter 853C – Penalty Waiver or Abatement Disallowed

The IRS sends Letter 853C to inform you that your request for penalty waiver or abatement has been denied.

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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 853C

  1. You requested a penalty waiver or abatement.
  2. The IRS denied your request.
  3. The IRS sent Letter 853C to inform you of the denial and to advise you of your right to appeal this decision.

Your options to address IRS Letter 853C

  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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