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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.

IRM 20.1.4 Failure to Deposit Penalty, regarding FTD Penalty Relief for Unbanked Taxpayers
An IRM procedural update, effective 06/17/2015, was issued to revise IRM 20.1.4 regarding FTD Penalty Relief for Unbanked Taxpayers.

IRM 20.1.4 Interim Guidance on the Failure to Deposit Penalty under Section 6656 for Taxpayers Unable to get a Bank Account
SBSE issued interim guidance related to the abatement of the failure to deposit penalty under IRC Section 6656 for taxpayers who are unable to get a bank account or make other arrangements for depositing their tax deposit obligations. The memo supplements IRM 20.1.4 and expires June 20, 2016.

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: 18-Jun-2015