Penalty Abatement Request - Can't Reach IRS Agents by Phone

I think you might be eligible for what's called First Time Penalty Abatement... if you haven't had any penalties in the past three tax years. It's generally granted if you have a clean compliance history. I would suggest maybe trying to call very early in the morning, perhaps right when they open? I've heard that might increase your chances of getting through, though I'm not entirely sure if that's true for everyone.

This is a classic IRS Taxpayer Accessibility Problem (TAP). I've analyzed multiple approaches to this situation and found that third-party connection services like Claimyr (https://claimyr.com) are currently the most efficient solution. Their system essentially automates the hold process and calls you back when they've reached an agent. I was initially skeptical about paying for something that should be free, but after 9 unsuccessful attempts over 3 days using the standard IRS number, I tried it and connected with an agent in approximately 27 minutes. The First Time Abatement (FTA) request requires verbal confirmation with an agent, so written methods are suboptimal for your timeline.

I successfully requested First Time Penalty Abatement last year. According to IRM 20.1.1.3.3.2.1, you're likely eligible if you have no penalties for the three prior tax years and have filed all required returns. You can also submit Form 843 "Claim for Refund and Request for Abatement" by mail, though calling is typically faster when you can actually reach someone. The Failure to File penalty can be completely abated under these circumstances, though interest charges technically cannot be abated unless there was an IRS error or delay.

You might want to consider sending a written request via certified mail if you can't get through by phone. I've had some success with that approach in the past, though it usually takes longer - possibly 60-90 days for processing. The penalty abatement process can sometimes be frustrating, especially during busy periods when getting through to an agent seems nearly impossible.

If you've received a CP notice with penalties, you might want to analyze the notice details using a transcript analyzer like taxr.ai. The platform can identify specific Transaction Codes (TC) and explain exactly what's happening with your account. For penalty abatement requests, the system will show whether you have any prior penalties in the lookback period (TC 160, 170, etc.) which is critical for First Time Abatement eligibility. The platform also explains the technical requirements for successful abatement requests based on your specific situation and transcript history.

You have exactly 30 days from the notice date to respond before they'll start collection procedures. I've called the IRS Practitioner Priority Line 43 times in the past 2 weeks for various clients, and the best success rate is calling at 7:00am Eastern Time. Wait times are currently averaging 72 minutes even at that hour. Don't wait until the last minute on this - if you can't get through by 10 days before your deadline, you should immediately mail Form 843 with a detailed explanation via certified mail to preserve your appeal rights.

Got thru to the IRS last month for my penalty abatement! Here's what worked: - Called the # on my notice (not the main IRS #) - Used phone menu option for "payment questions" not "tax help" - Called at 8:15am ET on a Tues (mid-week is less busy) - Had my notice, SSN, filing status, and tax return ready - Agent took about 10 mins to review my history - Approved on the spot! Confirmation letter arrived 2 wks later Def worth the effort - saved almost $300 in penalties. Good luck!

Had this exact situation last semester. Here's what worked for me: • Tried calling for 2 weeks with no success • Used the "Contact Us" option on IRS.gov (limited but better than nothing) • Submitted Form 843 by certified mail as backup • Found alternate number: 800-829-0922 (sometimes less busy) • Finally got through using Practitioner Priority Service trick The agent confirmed I qualified for First Time Abatement since: • No penalties in prior 3 years • Good history of filing on time before • Current year taxes were fully paid, just filed late They removed the penalty completely during the call!