Penalty Abatement Strategies
IRS Program #: X9QQU-T-00757-21-O/S
Speaker: Thomas Gorczynski, EA, USTCP
This session will review abatement options for common penalties, including, but not limited to, the failure-to-file penalty, the failure-to-pay penalty, and accuracy-related penalties. Strategies to be covered include, but are not limited to, reasonable cause, statutory exceptions, and §6751(b), a relatively new penalty abatement strategy. The intersection of statutes of limitations and penalty abatement will also be discussed
•Describe the various administrative and statutory exceptions that provide for penalty abatement.
•Explain reasonable cause and how a taxpayer can demonstrate reasonable cause to get a penalty abated.
•Outline the various ways a taxpayer can request penalty abatement.
•Understand how statute of limitations provisions impact penalty abatement options.
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at firstname.lastname@example.org.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at email@example.com. An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.