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Failure to Pay Penalty Recomputation

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The Failure to Pay (FTP) penalty is assessed after the Return Due Date (RDD) when there is an unpaid tax liability on the tax return, or as a result of an Audit or DP tax adjustment and there is no exclusion for failure to pay the tax owed. For more information please go to IRM 20.1.2, Failure To File/Failure To Pay Penalties.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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