What is an abatement request letter?

An abatement request letter is a letter written to the IRS to request the cancellation or reduction of a penalty. Commonly, accountants and taxpayers write abatement letters to explain and justify why they believe they should not be penalized or to request leniency due to certain circumstances. These letters typically include a detailed explanation of the situation, such as making a good faith effort to comply with tax laws, a history of timely payments, and steps taken to prevent future issues. Brad Barrett discusses the strategy of drafting a polite and considerate request to the IRS to abate penalties, along with tips on increasing the likelihood of the IRS granting the abatement 1 2.