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.

View notice image

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?

See your local tax pro for a free consultation.

Related Topics

Related Resources

Tax Dictionary – Tax Debt

Get the facts from H&R Block about what creates an IRS tax debt, the consequences of tax debt, and the options you may have when you can't pay your taxes.

Tax Dictionary – Revenue Agent Report

Get the facts from H&R Block about IRS revenue agent reports, which show the changes the IRS is proposing to your tax return after an IRS audit.

Tax Dictionary – Tax Fraud

Tax fraud is more than just leaving an item off a return. Read the IRS definition and get more insight from the tax experts at H&R Block.

IRS Letter 5037 – Second Notice

Learn more about IRS Letter 5037 and how to handle an inquiry of your business' income with help from the tax experts at H&R Block.