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20.1.1.3
(02-22-2008)
Relief From Penalties
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Generally, relief from penalties falls into four separate categories:
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Appeals may recommend the abatement or non-assertion of a penalty based
on these four criteria as well as "Hazards of Litigation."
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This chapter discusses each of these categories and the related criteria.
Also, see LEM 20.1.1.3.
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In the interest of fairness, the IRS will consider requests for penalty
relief received from third parties, including requests from representatives
without an authorized power of attorney. While information may be accepted, NO taxpayer information may be discussed with a third party,
unless a power of attorney or other acceptable authorization is secured in
writing from the taxpayer. See LEM 20.1.1.3.
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If additional information is needed, contact the taxpayer or the taxpayer’s
authorized representative.
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If the validity of the request is questionable, contact the taxpayer.
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In all cases involving third party requests for penalty relief, advise
the taxpayer of the request and the action taken.
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