Part 20 - Penalty and Interest


An IRM procedural update, effective 12/19/2023, was issued to add the subsection, IRM 20.1.1 regarding administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.2.4 where the guidance has been incorporated. This link will be removed on 4/19/2024.