IRS Penalty Nonassertion

IRS Definition of IRS Penalty Nonassertion

Taxpayers have reasonable cause when their conduct justifies the non-assertion or abatement of a penalty. Each case must be judged individually based on the facts and circumstances at hand.

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Penalty nonassertion means that the IRS not to charge penalties (assess) to your tax account. To qualify for nonassertion, you must have an explanation the IRS will accept as reasonable cause. You can send a letter with your tax return that explains why the return was filed late or why the balance due was not paid in full by due date. If the IRS accepts your explanation, penalties will not be charged to your account.

Times you may want to consider requesting penalty nonassertion include:

  • When you are filing a tax return after the due date and owe tax
  • Before the conclusion of an IRS audit or CP2000 inquiry

On a related topic, penalty abatement occurs when penalties have been charged to your tax account, but the IRS agrees to abate (waive) those penalties.

Learn about your options to address an IRS penalty.

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