Civil Penalty Abatements

The IRC Section 6682 penalty may be abated if the taxpayer demonstrates having a reasonable basis for making the false statement(s) on Form W-4 when it was submitted to the employer. Requests for abatements will be received directly from the taxpayer or may be forwarded from other campuses via Form 3210, Document Transmittal.

If a request for abatement is received, check IDRS for the TSIGN to see if it is assigned to a technical Services in the Examination function, as well as, verifying the penalty was not already abated.