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.

Information Covered in the Presentation:

Overview of the current IRS penalty environment and 2026 enforcement trends

Common IRS penalties, including:

• Failure to File penalties
• Failure to Pay penalties
• Accuracy-related penalties
• Failure to Deposit penalties

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:

• CP14
• CP161
• CP501 notices

Practical strategies for tax professionals handling post-filing controversy matters

Reducing client exposure to penalties through proactive compliance management

Who Should Attend

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

Credits & Additional Information

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