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One-Time Tax Forgiveness

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Alisson Ward

Tax Professional | Content Writer

What is One-Time Tax Forgiveness?

One-Time Tax Forgiveness

One-time tax forgiveness, also known as a first-time penalty abatement, is a policy provided by the IRS that allows certain taxpayers to request the removal of specific penalties on their tax debt. This policy acknowledges that everyone can make a mistake and offers a one-time opportunity to rectify it without incurring penalties.

Who Qualifies for First-Time Penalty Abatement?

Not everyone is eligible for one-time tax forgiveness, but many taxpayers can take advantage of this opportunity:

  • First-Time Offenders: If you have a clean compliance history and have not previously incurred any penalties, you may qualify for this forgiveness.
  • Filing Compliance: You must be up-to-date with all your required tax filings. Being in compliance means filing all your necessary tax returns.
  • Payment Compliance: You must have paid or arranged to pay any outstanding taxes. Being in compliance means meeting your tax payment obligations.

The Process of Requesting Penalty Abatement

The process to request one-time tax forgiveness involves the following steps:

  • Write a Letter: Write a formal letter to the IRS that includes your name, address, Social Security number, the tax year you’re seeking penalty relief for, and a statement requesting the penalty abatement under the first-time penalty abatement policy.
  • Explanation: Provide an explanation for your failure to comply with tax obligations. This could be due to circumstances such as illness, death in the family, or other reasonable causes.
  • Submit the Letter: Send the letter to the appropriate IRS address. It’s crucial to ensure your letter is well-documented and that you keep copies for your records.


One-time tax forgiveness offers a much-needed second chance for those who find themselves in a tax penalty situation. It’s a lifeline that can help you regain your financial footing. However, the process requires careful consideration and documentation. Whether you’re a first-time offender or facing a complex tax situation, Priority Tax Relief is here to offer guidance and support. Our experts can assist you in requesting penalty abatement, ensuring your explanation is compelling, and facilitating communication with the IRS. With the right guidance and strategic support, you can secure one-time tax forgiveness, avoid penalties, and get back on track to financial stability.

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