Penalty Abatement Strategies
IRS Program #: X9QQU-T-00757-21-O/S
CE: 2
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

Learning Objectives:
•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.

Continuing Education
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 education@naea.org.

Webinar Refund Policy
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