What is First Time Abate (FTA)?

First Time Abate is an IRS administrative policy (IRM 20.1.1.3.6.1) that allows penalty forgiveness for taxpayers with a clean 3-year compliance history. It applies to failure-to-file, failure-to-pay, and failure-to-deposit penalties with approximately 90% approval rate when criteria are met.

Who qualifies for First Time Penalty Abatement?

You qualify for FTA if: (1) you had no penalties in the prior 3 tax years, (2) all required returns are filed or on valid extension, and (3) you've paid or arranged to pay any tax due. Prior penalties that were abated do not count against you.

How do I request IRS First Time Abate?

You can request FTA by calling the IRS at 800-829-1040, or by sending a written request citing IRM 20.1.1.3.6.1. Written requests should include your name, SSN, tax year, penalty type, and a statement confirming your 3-year compliance history.

What if the IRS denies my First Time Abate request?

If FTA is denied, you can request reasonable cause abatement by explaining circumstances beyond your control (illness, natural disaster, death in family). You can also appeal to the IRS Independent Office of Appeals or request a Collection Due Process hearing.

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Your Landlord's Charges Meet Federal Depreciation Law

SURFACES

Paint → 3 Years

HUD Handbook 4350.1 defines useful life. After 3 years, repainting is the landlord's cost.

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Carpet → 5 Years

HUD MAP Guide 5C. Normal traffic wear is expected, not tenant damage.

APPLIANCES

Units → 10-15 Years

IRS Publication 527. Charging for normal wear on aged appliances is prohibited.

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