What is First Time Abate (FTA)?

First Time Abate is an IRS administrative policy (IRM 20.1.1.3.6.1) that allows penalty forgiveness for taxpayers with a clean 3-year compliance history. It applies to failure-to-file, failure-to-pay, and failure-to-deposit penalties with approximately 90% approval rate when criteria are met.

Who qualifies for First Time Penalty Abatement?

You qualify for FTA if: (1) you had no penalties in the prior 3 tax years, (2) all required returns are filed or on valid extension, and (3) you've paid or arranged to pay any tax due. Prior penalties that were abated do not count against you.

How do I request IRS First Time Abate?

You can request FTA by calling the IRS at 800-829-1040, or by sending a written request citing IRM 20.1.1.3.6.1. Written requests should include your name, SSN, tax year, penalty type, and a statement confirming your 3-year compliance history.

What if the IRS denies my First Time Abate request?

If FTA is denied, you can request reasonable cause abatement by explaining circumstances beyond your control (illness, natural disaster, death in family). You can also appeal to the IRS Independent Office of Appeals or request a Collection Due Process hearing.

TaxPenaltyWiper

Upload IRS Penalty Notice

Free — no credit card required

Targeted Request

Reviewed by

Shield Apps Legal Research Team

Statutory Compliance Analysts

IRS Penalty? Wipe It Clean.
We'll Build the Response.

The IRS has a penalty forgiveness program they don't advertise. Upload your notice — we'll check if you qualify and generate your abatement request.

Penalty Extraction → Identify FTF / FTP / FTD / EST / ACC penalties

FTA Eligibility Check → IRM 20.1.1.3.6.1 first-time-abate review

Abatement Letter → Formatted to IRS practice norms

Upload IRS Penalty Notice→ Check If You Qualify

PDF or photo · free instant analysis · no credit card required

Bank-Level Security

IRM 20.1.1.3.6.1 · IRC §6651

Stripe Secure

Upload IRS Penalty Notice

Upload your CP14, CP501, CP504, or other IRS penalty notice (PDF, photo, or screenshot)

Penalty Extraction

Identify FTF / FTP / FTD / EST / ACC penalties

FTA Eligibility Check

IRM 20.1.1.3.6.1 first-time-abate review

Abatement Letter

Formatted to IRS practice norms

Regulatory Authority

Your Penalties vs IRS Penalty-Relief Authority

IRS Manual

First-Time Abate

Internal Revenue Manual provision for First-Time Abate of FTF / FTP / FTD where the prior 3 years are clean.

IRM 20.1.1.3.6.1

Statute

FTF / FTP Penalties

Failure-to-File and Failure-to-Pay penalties — both FTA-eligible under the IRM.

IRC §6651

Statute

Estimated Tax

Estimated-tax penalty — not standard FTA; reasonable-cause review may still apply.

IRC §6654

Recent Outcomes

"Got a CP14 for about $2,800 after I realized my side income wasn't withheld properly. Filed the abatement request and the penalties came off within six weeks."

— Denver, CO

"I had never missed a payment in 20 years and then got hit with this notice over a bookkeeping error. The first-time abate option saved me almost $400 in penalties."

— Rural Georgia

"Was terrified when I opened the envelope. Turned out I just needed to pay the remaining balance and request the late-payment penalty removed. Much simpler than I expected."

— Scottsdale, AZ

Trusted by US taxpayers nationwide