How do I File an FTA first-time penalty abatement. Can not find any form online

[taxpanda1]

I did not file my taxes for 2016, and am trying to file them this year. It says I owe money for the 2016 year. How can I file for an FTA to hopefully lower or remove any penalties that I will receive when I file my 2016 taxes. I have looked online and found out about the FTA, but am unable to find any form or info on how and when to send it.

[Vanessa]

To request an abatement you will need to call the IRS at 800-829-1040.  There is not a form available online, they do the abatement application on the phone. 

[pavan-anumula]

Should I call IRS first and do the FTA or submit my LLC tax return and then call IRS.