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Part 20 - Penalty and Interest

This page contains interim guidance relating to instructions in IRM Part 20 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 20.1.1.3.6.1 First Time Abate (FTA) Policy Modified, Taxpayers Must Be Current with Filing & Payment Requirements
An IRM procedural update effective 04/04/2014 was issued to revise IRM 20.1.1.3.6.1 regarding First Time Abate (FTA) Policy Modified, Taxpayers Must Be Current with Filing & Payment Requirements.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 11-Apr-2014