IRS penalties continue to create significant financial and compliance challenges for taxpayers and tax professionals alike. Each year, the IRS assesses billions of dollars in penalties, yet many taxpayers fail to request relief even when they may qualify under existing IRS guidelines.
This webinar will provide a practical understanding of the most commonly assessed IRS penalties, including Failure to File, Failure to Pay, and Accuracy-Related penalties, along with the administrative procedures available for obtaining penalty relief.
Participants will learn how the IRS evaluates “Reasonable Cause” claims, how the “Ordinary Business Care and Prudence” standard is applied during penalty reviews, and how to determine the most effective penalty relief strategy based on the facts and circumstances of each case.
The session will also provide guidance on utilizing First-Time Abate (FTA) relief, preparing compliant penalty abatement requests, responding to IRS notices, and navigating the IRS appeals process when relief requests are denied.
Through practical examples, real-world case studies, and procedural guidance, attendees will gain the knowledge necessary to improve penalty resolution outcomes, strengthen client representation strategies, and reduce unnecessary IRS assessments.
Overview of the current IRS penalty environment and 2026 enforcement trends
Common IRS penalties, including:
Taxpayer behaviors and compliance issues that commonly trigger IRS penalties
Understanding the five primary IRS penalty relief methods
Determining the appropriate timing and strategy for penalty relief requests
The IRS “Reasonable Cause” standard and evaluation criteria
Applying the “Ordinary Business Care and Prudence” standard in penalty cases
Examples of acceptable versus unacceptable reasonable cause arguments
Natural disasters, serious illness, and other qualifying circumstances
Reliance on third parties and insufficient funds considerations
First-Time Abate (FTA) administrative relief requirements
Eligibility standards for taxpayers with clean compliance histories
Preparing and submitting Form 843 penalty abatement requests
Best practices for drafting persuasive penalty relief letters
Structuring written abatement requests to improve approval outcomes
Navigating the IRS appeals process for denied relief requests
Using the Practitioner Priority Service (PPS) and administrative communication channels
Responding to common IRS notices, including:
Practical strategies for tax professionals handling post-filing controversy matters
Reducing client exposure to penalties through proactive compliance management
CPAs and Enrolled Agents (EAs)
Tax Attorneys and Tax Resolution Professionals
Payroll Professionals and Payroll Tax Specialists
Tax Staff responsible for IRS notice responses
Accounting and Compliance Professionals
Tax Managers and Controllers
Professionals handling penalty abatement and IRS correspondence
Practitioners involved in tax controversy and appeals
Advisory and Client Representation Professionals
Anyone seeking practical guidance on IRS penalty relief and reasonable cause standards
IRS / CPE Credits: 2.0 TAX
Delivery Method: Group Internet-Based
Session Format: Live Virtual Webinar with Q&A
Program Level: Basic to Intermediate
Prerequisites: None
Attendance Requirement: Required for live CPE credit
Overview of the current IRS penalty environment and 2026 enforcement trends
Common IRS penalties, including:
Taxpayer behaviors and compliance issues that commonly trigger IRS penalties
Understanding the five primary IRS penalty relief methods
Determining the appropriate timing and strategy for penalty relief requests
The IRS “Reasonable Cause” standard and evaluation criteria
Applying the “Ordinary Business Care and Prudence” standard in penalty cases
Examples of acceptable versus unacceptable reasonable cause arguments
Natural disasters, serious illness, and other qualifying circumstances
Reliance on third parties and insufficient funds considerations
First-Time Abate (FTA) administrative relief requirements
Eligibility standards for taxpayers with clean compliance histories
Preparing and submitting Form 843 penalty abatement requests
Best practices for drafting persuasive penalty relief letters
Structuring written abatement requests to improve approval outcomes
Navigating the IRS appeals process for denied relief requests
Using the Practitioner Priority Service (PPS) and administrative communication channels
Responding to common IRS notices, including:
Practical strategies for tax professionals handling post-filing controversy matters
Reducing client exposure to penalties through proactive compliance management
CPAs and Enrolled Agents (EAs)
Tax Attorneys and Tax Resolution Professionals
Payroll Professionals and Payroll Tax Specialists
Tax Staff responsible for IRS notice responses
Accounting and Compliance Professionals
Tax Managers and Controllers
Professionals handling penalty abatement and IRS correspondence
Practitioners involved in tax controversy and appeals
Advisory and Client Representation Professionals
Anyone seeking practical guidance on IRS penalty relief and reasonable cause standards