---
title: "Penalty Abatement: How You Can Qualify"
description: Do you owe back taxes to the IRS because a life emergency prevented you from filing your return on time? If so there's a possibility that you'll qual
image: https://www.toptaxdefenders.com/hs-fs/file-250665645-jpg/images/taxbinder.jpg
---

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# Tax Matters - The Top Tax Defenders Blog

# Penalty Abatement: How You Can Qualify

By Top Tax Staff | Feb 7, 2012 6:00:00 AM | [Tax Resolution](https://www.toptaxdefenders.com/blog/topic/tax-resolution)

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Do you owe back taxes to the IRS because a life emergency prevented you from filing your return on time? If so there's a possibility that you'll qualify for an IRS relief provision called penalty abatement. If you're able to get an abatement, you may be able to have your late filing penalties forgiven. However, qualifying for this provision is not easy and the IRS will not offer it to you simply because you made an error on your forms or forgot to send in your return on time. If you'd like to inquire about receiving penalty abatement don't deal with the IRS alone. Request the assistance of a qualified [tax resolution](https://www.toptaxdefenders.com/) specialist.

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**What is Penalty Abatement?**

In short, penalty abatement is when the IRS forgives any outstanding late filing or payment penalties on your account. You'll still owe the back tax amount but without the compounded penalties that accrue during each month the payment is late. Generally, this provision is only extended to taxpayers with legitimate emergencies that prevented them from sending in their returns on time or contributed to mathematical errors that resulted in an underpayment of tax.

**Qualifying for an Abatement**

Typical situations that qualify for a penalty abatement include the death or prolonged illness of a family member, a medical emergency or rehab stay for the taxpayer himself or a natural disaster that causes the taxpayer to lose his tax documents. You might also qualify for abatement if you acted on incorrect advice from a tax professional that resulted in you paying too little tax. However, to claim that situation, you'll have to apply for abatement within one to four years after the tax was due.

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**Why You Need a Tax Resolution Specialist**

Even if you have the necessary circumstances getting penalty abatement from the IRS is tricky. Revenue agents must decide if your tax underpayment was due to mathematical error or fraud. In most cases, the IRS assesses a 25 percent penalty if an individual paid too little tax due to a math mistake. However, cases that the IRS considers fraudulent are subject to a 75 percent penalty as well as continual interest and late filing penalties. To make the case that your return involved a clerical error you need the assistance of a tax resolution specialist who can help you avoid incriminating yourself and help you supply proof of your claim.

Qualifying for IRS penalty abatement is a complicated procedure so make sure you don't try to deal with the IRS alone. Hiring an experienced [tax preparation help](https://www.toptaxdefenders.com/tax-solutions/tax-preparation-help/) professional can help you receive this IRS tax relief provision.

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