{"id":39618,"date":"2018-08-22T16:04:59","date_gmt":"2018-08-22T21:04:59","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/?p=39618"},"modified":"2018-10-17T15:57:55","modified_gmt":"2018-10-17T20:57:55","slug":"tax-dictionary-penalty-nonassertion","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/","title":{"rendered":"IRS Penalty Nonassertion"},"content":{"rendered":"<h2>IRS Definition of IRS Penalty Nonassertion<\/h2>\n<p>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.<\/p>\n<h2>More from H&amp;R Block<\/h2>\n<p>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 <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-reasonable-cause-penalty-relief\/\">reasonable cause<\/a>. 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.<\/p>\n<p>Times you may want to consider requesting penalty nonassertion include:<\/p>\n<ul>\n<li>When you are filing a tax return after the due date and owe tax<\/li>\n<li>Before the conclusion of an <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-irs-tax-audit\/\">IRS audit<\/a> or <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-notice-cp2000\/\">CP2000 inquiry<\/a><\/li>\n<\/ul>\n<p>On a related topic, <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-abatement\/\">penalty abatement<\/a> occurs when penalties have been charged to your tax account, but the IRS agrees to abate (waive) those penalties.<\/p>\n<p><a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-penalties\/\">Learn about your options to address an IRS penalty.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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. More from H&amp;R Block Penalty nonassertion means that the IRS not to charge penalties (assess) to your tax account. To [&hellip;]<\/p>\n","protected":false},"author":605,"featured_media":26290,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-39618","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"<title>IRS Penalty Nonassertion | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Penalty nonassertion means that the IRS not to charge penalties to your tax account. Learn more about how to get relief from IRS penalties from H&amp;R Block.\" \/>\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-penalty-nonassertion\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Penalty Nonassertion\" \/>\n<meta property=\"og:description\" content=\"Penalty nonassertion means that the IRS not to charge penalties to your tax account. Learn more about how to get relief from IRS penalties from H&amp;R Block.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/\" \/>\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=\"2018-08-22T21:04:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-10-17T20:57:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/12\/tax-problems-red-pen-1024x370.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"370\" \/>\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-penalty-nonassertion\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/\"},\"author\":{\"name\":\"Elyce Luegers\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#\\\/schema\\\/person\\\/91512e91ae00a37478a4f91b90022449\"},\"headline\":\"IRS Penalty Nonassertion\",\"datePublished\":\"2018-08-22T21:04:59+00:00\",\"dateModified\":\"2018-10-17T20:57:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/\"},\"wordCount\":187,\"image\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/tax-problems-red-pen-1024x370.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-penalty-nonassertion\\\/\",\"url\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/\",\"name\":\"IRS Penalty Nonassertion | H&amp;R Block\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/tax-problems-red-pen-1024x370.jpg\",\"datePublished\":\"2018-08-22T21:04:59+00:00\",\"dateModified\":\"2018-10-17T20:57:55+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#\\\/schema\\\/person\\\/91512e91ae00a37478a4f91b90022449\"},\"description\":\"Penalty nonassertion means that the IRS not to charge penalties to your tax account. Learn more about how to get relief from IRS penalties from H&R Block.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/#primaryimage\",\"url\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/tax-problems-red-pen-1024x370.jpg\",\"contentUrl\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/tax-problems-red-pen-1024x370.jpg\",\"width\":1024,\"height\":370},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-penalty-nonassertion\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/resource-center.hrblock.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IRS Penalty Nonassertion\"}]},{\"@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":"IRS Penalty Nonassertion | H&amp;R Block","description":"Penalty nonassertion means that the IRS not to charge penalties to your tax account. Learn more about how to get relief from IRS penalties from H&R Block.","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-penalty-nonassertion\/","og_locale":"en_US","og_type":"article","og_title":"IRS Penalty Nonassertion","og_description":"Penalty nonassertion means that the IRS not to charge penalties to your tax account. Learn more about how to get relief from IRS penalties from H&R Block.","og_url":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/","og_site_name":"H&amp;R Block","article_publisher":"https:\/\/www.facebook.com\/hrblock","article_published_time":"2018-08-22T21:04:59+00:00","article_modified_time":"2018-10-17T20:57:55+00:00","og_image":[{"url":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/12\/tax-problems-red-pen-1024x370.jpg","width":1024,"height":370,"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-penalty-nonassertion\/#article","isPartOf":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/"},"author":{"name":"Elyce Luegers","@id":"https:\/\/www.hrblock.com\/tax-center\/#\/schema\/person\/91512e91ae00a37478a4f91b90022449"},"headline":"IRS Penalty Nonassertion","datePublished":"2018-08-22T21:04:59+00:00","dateModified":"2018-10-17T20:57:55+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/"},"wordCount":187,"image":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/12\/tax-problems-red-pen-1024x370.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-penalty-nonassertion\/","url":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/","name":"IRS Penalty Nonassertion | H&amp;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-penalty-nonassertion\/#primaryimage"},"image":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/12\/tax-problems-red-pen-1024x370.jpg","datePublished":"2018-08-22T21:04:59+00:00","dateModified":"2018-10-17T20:57:55+00:00","author":{"@id":"https:\/\/www.hrblock.com\/tax-center\/#\/schema\/person\/91512e91ae00a37478a4f91b90022449"},"description":"Penalty nonassertion means that the IRS not to charge penalties to your tax account. Learn more about how to get relief from IRS penalties from H&R Block.","breadcrumb":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/#primaryimage","url":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/12\/tax-problems-red-pen-1024x370.jpg","contentUrl":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/12\/tax-problems-red-pen-1024x370.jpg","width":1024,"height":370},{"@type":"BreadcrumbList","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-penalty-nonassertion\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hrblock.com\/tax-center\/"},{"@type":"ListItem","position":2,"name":"IRS Penalty Nonassertion"}]},{"@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\/39618","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=39618"}],"version-history":[{"count":0,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/posts\/39618\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/media\/26290"}],"wp:attachment":[{"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/media?parent=39618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/categories?post=39618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/tags?post=39618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}