Penalty Abatement

Penalty
Abatement

Reduce or Eliminate IRS and State Tax Penalties with Licensed Representation

If you’ve been charged penalties by the IRS or state for late filing, late payment, or other compliance issues, you may be eligible for penalty abatement, a formal reduction or removal of those charges.

At Premier Tax & Resolution LLC, we help individuals and businesses across Oregon and Washington request and secure penalty relief based on reasonable cause, first-time abatement, or administrative error.

Our licensed representation ensures your request is properly supported, accurately filed, and compliant with IRS procedures, giving you the best possible chance of approval.

Schedule Appointment

Understanding
Tax Penalties

Tax penalties can accumulate quickly, often adding thousands of dollars to your balance.

We evaluate the exact cause, amount, and timing of each penalty and determine which abatement options are available under current IRS and state guidelines.

The most common include:

Failure-to-File Penalty: When a return isn’t filed by the due date or extended deadline.
Failure-to-Pay Penalty: When taxes are unpaid after the original due date.
Estimated Tax Penalty: For insufficient quarterly payments by self-employed or high-income taxpayers.
Accuracy-Related Penalty: For substantial understatements or negligence on reported income.
Payroll or Trust Fund Penalties: For business owners responsible for employment tax deposits.

Types of Penalty Relief

The IRS and most states (including Oregon) allow penalty relief under specific circumstances. We help you pursue the right one for your situation.

1. First-Time Abatement (FTA)
If you’ve been compliant in recent years and this is your first penalty, you may qualify for first-time abatement, a one-time removal of certain penalties. We review your compliance history, confirm eligibility, and submit the appropriate administrative request directly to the IRS or state authority.

2. Reasonable Cause Abatement
You may qualify for relief if you can show that circumstances beyond your control prevented timely filing or payment. Common reasonable-cause situations include:

Serious illness or injury
Natural disasters or business interruptions
Death or incapacity of a key individual
Reliance on incorrect professional advice
Records destroyed by casualty or theft

We prepare the detailed narrative and documentation required to support your claim and file the abatement request on your behalf.

3. Administrative or Systemic Error
If penalties were assessed in error, for example, after a timely extension or a misapplied payment, we can file for administrative correction and verify the change directly with the IRS or state.

Our Penalty Abatement Process

Review: We analyze your tax account transcripts and penalty assessments.
Determine Eligibility: We identify whether FTA, reasonable cause, or another form of relief applies.
Prepare Documentation: We build a clear and credible case, including explanations and evidence.
Submit & Represent: We file your abatement request and communicate directly with the IRS or state authority.
Follow-Up: We monitor case status until written confirmation of approval or resolution is received.

All communication and document exchange occur securely through our client portal, ensuring privacy and compliance with IRC §7216 and IRS Publication 4557 standards.