subscribe to RSS feeds

Tax Relief Blog

« back to all blogs

IRS failure to file, failure to pay penalties


Straight from IRS notice 746, the information below explains the combined Failure to File and Failure to Pay penalties.

"Filing and Paying Late - IRC 6651 We charged a 5% combined penalty of 4-1/2% for filing late and 1/2% for paying late because, according to our records, you filed your return late and didn't pay your tax by the due date of your return. The combined penalty is 5% of your unpaid tax for each month or part of a month your return is late, but not for more than 25% (22-1/2% late filing and 2-1/2% late paying).  In addition to the maximum 22-1/2% late filing penalty for the first 5 months your return is late, we continue to charge the 1/2% (1/4% for months covered by an installment agreement) late paying penalty for each month or part of a month your tax is unpaid, but not for more than 25%. For returns due before 12/31/2008, if you didn't file your return within 60 days of the due date, the minimum penalty is $100 or 100% of the tax due on your return, whichever is smaller. For returns due after 12/31/2008, the minimum penalty is the lesser of $135 or 100% of the tax due. If you think we should remove or reduce this penalty, see 'Removal of Penalties Reasonable Cause.'"

That's right, a combined 25% penalty.  You may qualify for the abatement of your IRS penalties.  If you hire Fresh Start Tax Relief, we'll calculate your total penalties, determine the types of penalties you've been charged and advise you how to request the removal or reduction of your penalties.

Contact us to find out more about our 3 step process and how it can help you specifically resolve and reduce your IRS tax debt. 

« back to all blogs



Name (required)
E-mail (required but not shown)


Blog Articles

Our Specialties

  • Tax Debt Resolution / Tax Relief
  • Offer in Compromise / IRS Settlement
  • IRS Penalty Abatement and Relief
  • Installment Agreement / Monthly Payment Plan
  • Tax Lien, Levy and Garnishment Removal
  • IRS Lien Subordination, Withdrawal, Discharge
  • Enrolled Agents / Tax Debt Specialists

Fresh Start Tax Relief LLC, Taxes - Consultants & Representatives, Chicago, IL

Stay In Touch

follow us on Facebook learn about us on LinkedIn follow us on Google+ follow us on Twitter review us on Yelp