{"id":35356,"date":"2018-03-01T14:16:38","date_gmt":"2018-03-01T20:16:38","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/?p=35356"},"modified":"2018-05-11T12:56:50","modified_gmt":"2018-05-11T17:56:50","slug":"tax-dictionary-fraudulent-failure-file-penalty","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/","title":{"rendered":"Fraudulent Failure to File Penalty"},"content":{"rendered":"<h2>IRS Definition<\/h2>\n<p>Tax law provides for an increase in the penalty rate for failure to file if the failure to file is fraudulent. The penalty rate is increased from 5 percent per month to 15 percent for each month or part of a month the return is late, and the maximum penalty is increased from 25 percent to 75 percent.<\/p>\n<p>The Fraudulent Failure to File (FFTF) penalty is asserted on a case-by-case basis after considering all the facts and circumstances surrounding the failure to file. There must be clear and convincing evidence that the failure to file was done with the intent to evade taxes.<\/p>\n<h2>More from H&amp;R Block<\/h2>\n<p>For the fraudulent failure to file penalty to be imposed, the IRS must provide \u201cclear and convincing evidence\u201d that the taxpayer failed to file a return with intent to evade taxes. If you forget to file a return or just put off filing a return, it usually does not rise to the level of a fraudulent failure to file penalty. However, a failure to file penalty will be charged, unless the taxpayer can show reasonable cause or qualifies for first-time abatement.<\/p>\n<p>When the IRS proposes a fraudulent failure to file penalty, you will be sent a letter that gives you 30 days to appeal the penalty. If you lose the appeal and still want to dispute the penalty, you will have to pay the penalty and then file a claim for refund.<\/p>\n<p><a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-penalties\/\">Learn how to address IRS penalties.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Definition Tax law provides for an increase in the penalty rate for failure to file if the failure to file is fraudulent. The penalty rate is increased from 5 percent per month to 15 percent for each month or part of a month the return is late, and the maximum penalty is increased from [&hellip;]<\/p>\n","protected":false},"author":605,"featured_media":24747,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-35356","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"<title>Tax Dictionary - Fraudulent Failure to File Penalty | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"There is an increase in the penalty rate for failure to file if the failure to file is fraudulent.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fraudulent Failure to File Penalty\" \/>\n<meta property=\"og:description\" content=\"There is an increase in the penalty rate for failure to file if the failure to file is fraudulent.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/\" \/>\n<meta property=\"og:site_name\" content=\"H&amp;R Block\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hrblock\" \/>\n<meta property=\"article:published_time\" content=\"2018-03-01T20:16:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-05-11T17:56:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/08\/istock-000022420726xsmall.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"425\" \/>\n\t<meta property=\"og:image:height\" content=\"282\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Elyce Luegers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hrblock\" \/>\n<meta name=\"twitter:site\" content=\"@hrblock\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Elyce Luegers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/\"},\"author\":{\"name\":\"Elyce Luegers\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#\\\/schema\\\/person\\\/91512e91ae00a37478a4f91b90022449\"},\"headline\":\"Fraudulent Failure to File Penalty\",\"datePublished\":\"2018-03-01T20:16:38+00:00\",\"dateModified\":\"2018-05-11T17:56:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/\"},\"wordCount\":249,\"image\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2017\\\/08\\\/istock-000022420726xsmall.jpg\",\"articleSection\":[\"IRS\",\"Audits and tax notices\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/\",\"url\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/\",\"name\":\"Tax Dictionary - Fraudulent Failure to File Penalty | H&R Block\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2017\\\/08\\\/istock-000022420726xsmall.jpg\",\"datePublished\":\"2018-03-01T20:16:38+00:00\",\"dateModified\":\"2018-05-11T17:56:50+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#\\\/schema\\\/person\\\/91512e91ae00a37478a4f91b90022449\"},\"description\":\"There is an increase in the penalty rate for failure to file if the failure to file is fraudulent.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/#primaryimage\",\"url\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2017\\\/08\\\/istock-000022420726xsmall.jpg\",\"contentUrl\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2017\\\/08\\\/istock-000022420726xsmall.jpg\",\"width\":425,\"height\":282,\"caption\":\"Avoiding Common Tax Mistakes\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-fraudulent-failure-file-penalty\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/resource-center.hrblock.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fraudulent Failure to File Penalty\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#website\",\"url\":\"https:\\\/\\\/resource-center.hrblock.com\\\/\",\"name\":\"H&amp;R Block\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/resource-center.hrblock.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#\\\/schema\\\/person\\\/91512e91ae00a37478a4f91b90022449\",\"name\":\"Elyce Luegers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g\",\"caption\":\"Elyce Luegers\"}}]}<\/script>","yoast_head_json":{"title":"Tax Dictionary - Fraudulent Failure to File Penalty | H&R Block","description":"There is an increase in the penalty rate for failure to file if the failure to file is fraudulent.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/","og_locale":"en_US","og_type":"article","og_title":"Fraudulent Failure to File Penalty","og_description":"There is an increase in the penalty rate for failure to file if the failure to file is fraudulent.","og_url":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/","og_site_name":"H&amp;R Block","article_publisher":"https:\/\/www.facebook.com\/hrblock","article_published_time":"2018-03-01T20:16:38+00:00","article_modified_time":"2018-05-11T17:56:50+00:00","og_image":[{"url":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/08\/istock-000022420726xsmall.jpg","width":425,"height":282,"type":"image\/jpeg"}],"author":"Elyce Luegers","twitter_card":"summary_large_image","twitter_creator":"@hrblock","twitter_site":"@hrblock","twitter_misc":{"Written by":"Elyce Luegers","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/#article","isPartOf":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/"},"author":{"name":"Elyce Luegers","@id":"https:\/\/www.hrblock.com\/tax-center\/#\/schema\/person\/91512e91ae00a37478a4f91b90022449"},"headline":"Fraudulent Failure to File Penalty","datePublished":"2018-03-01T20:16:38+00:00","dateModified":"2018-05-11T17:56:50+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/"},"wordCount":249,"image":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/08\/istock-000022420726xsmall.jpg","articleSection":["IRS","Audits and tax notices"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/","url":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/","name":"Tax Dictionary - Fraudulent Failure to File Penalty | H&R Block","isPartOf":{"@id":"https:\/\/www.hrblock.com\/tax-center\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/#primaryimage"},"image":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/08\/istock-000022420726xsmall.jpg","datePublished":"2018-03-01T20:16:38+00:00","dateModified":"2018-05-11T17:56:50+00:00","author":{"@id":"https:\/\/www.hrblock.com\/tax-center\/#\/schema\/person\/91512e91ae00a37478a4f91b90022449"},"description":"There is an increase in the penalty rate for failure to file if the failure to file is fraudulent.","breadcrumb":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/#primaryimage","url":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/08\/istock-000022420726xsmall.jpg","contentUrl":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/08\/istock-000022420726xsmall.jpg","width":425,"height":282,"caption":"Avoiding Common Tax Mistakes"},{"@type":"BreadcrumbList","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-fraudulent-failure-file-penalty\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hrblock.com\/tax-center\/"},{"@type":"ListItem","position":2,"name":"Fraudulent Failure to File Penalty"}]},{"@type":"WebSite","@id":"https:\/\/www.hrblock.com\/tax-center\/#website","url":"https:\/\/www.hrblock.com\/tax-center\/","name":"H&amp;R Block","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hrblock.com\/tax-center\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.hrblock.com\/tax-center\/#\/schema\/person\/91512e91ae00a37478a4f91b90022449","name":"Elyce Luegers","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g","caption":"Elyce Luegers"}}]}},"_links":{"self":[{"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/posts\/35356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/users\/605"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/comments?post=35356"}],"version-history":[{"count":0,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/posts\/35356\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/media\/24747"}],"wp:attachment":[{"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/media?parent=35356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/categories?post=35356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/tags?post=35356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}