Part 20 - Penalty and Interest

IRM 20.1.1 First Time Abate (FTA) Policy Based on Notice 2017-71 - 02/05/2018 (PDF)

An IRM procedural update, effective 02/05/2018, was issued to IRM 20.1.1.3.3.2.1 regarding First Time Abate (FTA) Policy Based on Notice 2017-71

IRM 20.1.3.2.7.2.3 Notice 2019-11 Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual - 3/5/2019 (PDF)

An IRM procedural update, effective 03/05/2019, was issued to add subsection IRM 20.1.3.2.7.2.3 regarding Notice 2019-11 Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual.

IRM 20.1.3.2.7.2.3 Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual Notice 2019-25 - 3/27/2019 (PDF)

An IRM procedural update, effective 03/27/2019, was issued to revise subsection IRM 20.1.3.2.7.2.3 regarding Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual Notice 2019-25.

All Published Guidance - the Internal Revenue Manual

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