IRS penalties frequently exceed the underlying tax liability and are often assessed automatically, without substantive review of taxpayer circumstances. This course provides tax professionals with a structured, authority-based framework for analyzing, requesting, and securing IRS penalty abatement in compliance with Internal Revenue Code provisions, Treasury Regulations, and IRS administrative guidance.

Based on the principles and methodologies outlined in Erase the Penalty, this course examines the statutory and procedural foundations of penalty relief, including First Time Abatement (FTA), Reasonable Cause, statutory exceptions, and administrative waivers. Participants will learn how the IRS evaluates abatement requests at both the automated and manual levels, including the role of documentation, narrative development, and timing.

The course emphasizes practical application for enrolled agents, CPAs, and other tax practitioners representing individuals and businesses before the IRS. Instruction focuses on identifying abatable penalties, distinguishing between viable and non-viable abatement claims, preparing compliant written requests, and responding to IRS determinations. Common practitioner errors, audit and collections-related penalty issues, and appeals considerations are also addressed.