Request for First Time Abatement IRS for Failure to Pay Estimated Taxes
I was unemployed in 2025 and was not aware that I should have paid estimated taxes, which I have learned only after filing my 2025 taxes. The TurboTax community suggested I put "let IRS assess the penalty fee" AND advised I could request First Time Abatement since I was compliant my three prior years. Attached Image 1 from the IRS website showing the IRS penalty amount along with three prior years of compliance. And for all of the last 30+ years as a taxpayer I never got assessed IRS penalty until tax year 2025.
The FTA abatement Form 843 requires me to enter the Internal Revenue Code section for non-payment of estimated taxes, which I understand should be included in the IRS notice of penalty but I never received one (see IMAGE 2 below - I signed up for online receipt of notices and the IRS notices section is empty). What would the IRS Code section be in this case?
I have filled out my Form 843 and included a screenshot at the bottom) to request for abatement which I will later print out and mail to the IRS. Am kindly requesting expert inputs if my entries in the Form 843 Lines 1- 7 are correct, and would appreciate kind inputs on Line 8 (reason for abatement) for better chance of the IRS approving my request for abatement.
Last question - I hope the IRS would not raise the interest on my penalty amount due to my non-payment of penalty while I wait for its response to my Form 483 request?
Really appreciate your thoughtful inputs in advance.
Image 1: IRS Online shows Penalty
Image 2 - IRS Website Notice and Letters showing no notices (no IRS mail received) 
Image 3: FORM 843 (with details filled out)
