This is a letter in response
to your letter dated _________, demanding the
payment of ______ for [reasons]__________.
This letter is a protest to
the penalty assessment and a request for
penalty abatement for reasons shown below. The
facts below establish reasonable cause for my
request for penalty abatement.
I did not act in a
"willfully negligent" manner. My reason for
[your case of non compliance of the tax laws]
was due to "reasonable cause". [Brief summary
of why you failed to comply with tax laws].
[what you did to ensure the
best you can to comply with the tax laws]. For
this reason, I acted in a reasonable manner and
not willfully negligent.
Based the facts, I submit
that the penalty assessment(s) for [reason] be
abated. I hereby formally request for penalty
Under penalty of perjury, I
declare that all of the above statements in my
penalty abatement letter are true and accurate
in all aspects.