Reasonable Cause Penalty Abatement Letter Template
This template can be used to request abatement of the failure to file and/or pay penalties. The template can be used as an attachment to Form 843 or as a separate Penalty Abatement Request Letter. This template allows the taxpayer to outline his or her reasonable cause for penalty abatement.
Can also be modified to use as a Service Center Penalty Abatement appeal or as an attachment to Form 12153 when requesting penalty abatement through a Collection Due Process hearing.
Updated: June 23, 2025