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PENALTY APPEAL - Online Self-Help Tool (13)

You may appeal the penalty. Refer to the Preparing a Request for Appeals page for more information.

Reliance on the advice of a tax advisor/professional is limited to issues generally considered technical or complicated. Your responsibility to file, pay or deposit taxes cannot be excused by reliance on the advice of a tax advisor.

Supporting documentation regarding Reasonable Cause due to reliance on written advice from the IRS or advice from a tax professional may include, but is not limited to the following:

  • name, and address of the tax advisor
  • a copy of any written advice you received

Please address the following in your explanation:

  • Was the advice you received in response to a specific request and was the advice related to the facts contained in that request?
  • Did you reasonably rely on the advice?  Here are some specific examples:
    • You did not rely on advice, if the advice was received after the date the return was filed.
    • You may have relied on advice received after the return was filed, if you then filed an amended return that followed the written advice.

If you want to review other situations that might apply to you, then go back.


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Page Last Reviewed or Updated: 17-May-2016