PENALTY APPEAL REQUEST LETTER

[DATE]

IRS Independent Office of Appeals
[ADDRESS FROM DENIAL LETTER]

Re: Penalty Appeal — [TAXPAYER NAME], [SSN/EIN]
Tax Period(s): [PERIODS]
IRS Letter Date: [DATE]

To Whom It May Concern:

I appeal the IRS denial of my penalty abatement request. I request an Appeals conference and submit the following facts and documentation.

Penalties at Issue

☐ Failure to file
☐ Failure to pay
☐ Accuracy-related
☐ Other: [SPECIFY]

Grounds for Relief

☐ Reasonable cause and good faith
☐ Statutory exception
☐ Administrative waiver

Facts and circumstances: [DETAILS].

Supporting Documentation

☐ Proof of timely filing or payment
☐ Medical or hardship documentation
☐ Copies of IRS notices
☐ Other: [SPECIFY]

Please confirm receipt and advise of next steps.

Sincerely,

[TAXPAYER NAME]
[ADDRESS]
[PHONE]
[EMAIL]