When the IRS issues a notice assessing penalties, most taxpayers simply think that the penalties must be paid. 

In reality, penalties must be paid only if you cannot get the IRS to abate the penalties. 

The IRS will abate penalties under certain circumstances.  While there are far too many factors that affect whether penalties will be abated to address here, taxpayers should be aware that the IRS does abate penalties. 

If you receive a penalty assessment, consider requesting abatement from the IRS before paying it.  And if you have paid a penalty in recent years, consider requesting abatement and refund of the penalty you paid.  If you have any questions on how this works, call me.