Unfair IRS penalty? You have options.
Many people pay the penalty to make it stop, or send one letter and hope. There is a better route. Sometimes it is a phone call and knowing which IRS unit to call and when. Often it is a well-organized written request, clearly explaining and documenting the facts and legal authority, sent to the correct IRS campus.
A focused review can identify the strongest route before time and options narrow.
Free penalty notice reviewRoss Martin, JD, authorized to represent taxpayers before the IRS.
Can an IRS penalty be removed?
Often, yes. A penalty notice is an opening position, not a final assessment. More than one route frequently applies to the same account, and the strongest is usually not the one most people reach for.
- Proof that the return or payment was timely in the first place
- The first-time waiver
- Reasonable cause supported by the right documentation
- A statutory exception tied to the specific penalty
The IRS notice is not the whole story.
IRS systems can use the wrong due date, post a payment to the wrong period, miss a withholding credit, or assess a penalty without the facts and legal authority that support relief. Paying immediately or sending a generic letter can leave the strongest argument unused.
The right request, delivered the right way to the right unit, can change the outcome.
Review my noticeWhat we handle
Penalty abatement
First-time abatement and reasonable cause requests, built on the right authority and backed by the right documentation.
The right request and destination
A letter is not always the answer, and neither is a call. We match the request to the best medium and send it where that penalty is actually worked.
Misapplied payments
When the IRS posts a payment to the wrong period or date and interest keeps compounding, we guide the IRS through correcting the record.
Cross-border and withholding
FIRPTA and 1042 withholding, foreign asset reporting, and credits the IRS failed to match, tracked through to the refund.
How does the process work?
Send the notice
Tell us what the IRS sent and give us a short summary of what happened.
Review the record
We review the notice and relevant account transcripts to identify what generated the assessment.
Choose the strongest route
We tell you whether the fastest path is a documented request, an account correction, or the right call to the right unit.
You are not committing to anything by asking. The first review tells you whether you have a case, and if there is no realistic path we will say so.
Hello, I’m Ross Martin
Ross Martin, JD, is an international tax consultant authorized to represent taxpayers before the IRS. His practice centers on cross-border consulting, compliance, and IRS controversy, including planning and structuring advice, penalty abatement, international information return filings, and correcting account errors that generate assessments on returns filed on time.
- Authorized to represent taxpayers before the IRS
- Juris Doctor, Santa Clara University School of Law
- Cross-border consulting, compliance, withholding, and IRS controversy
- Connect on LinkedIn
What taxpayers ask before getting started
Can an IRS penalty actually be removed?
Often, yes. Which route fits depends on the penalty, account history, and what the transcript actually shows.
What does the first review cost?
Nothing. Send the notice and a short summary. The review identifies whether there is a case worth pursuing and which route appears strongest.
What do you need from me?
The full notice, including its number and date, plus a short description of what happened. Account transcripts often matter as much as the return.
How long does abatement take?
It varies widely. An account correction can post quickly, while a documented written request may take months. Information return penalties can take longer still.
What if I already paid?
Payment does not forfeit the claim. You can request abatement and refund, subject to the refund limitations in section 6511, generally three years from filing or two years from payment, whichever is later.
What if a prior request was denied?
A denial is not always the end. Denials often turn on how the request was framed, whether the controlling provision was identified, and whether the documentation supported the facts.
Do you handle cross-border matters?
Yes. Cross-border matters are the core of the practice, including US citizens abroad, foreign corporations with US filings, withholding, and foreign asset reporting penalties.
What does IRS representation mean?
Once authorized, we can speak with the IRS, obtain transcripts, and submit and negotiate requests. This is a tax practice rather than a law firm and does not include court representation.
Understand the notice before responding
- Why Did the IRS Send a Late-Filing Penalty on a Return I Filed on Time?
Why IRS systems score timely returns from individuals abroad as late, what the penalties cost, and three ways to get them reversed. - When Is Form 1120-F Due, and Why Does the IRS Keep Saying It Was Late?
The two due-date regimes for foreign corporations, Form 7004 extension endpoints, when interest starts, and the 18-month deduction cutoff.
Send us your notice. We will tell you if it is fixable.
A short summary is enough to start. No cost, no obligation, and a straight answer on where you stand.
Send us your notice