what the IRS says to do if you dispute the penalty
Dispute a Penalty
If you disagree with the amount you owe, you may dispute the penalty.
Call us at the toll-free number at the top right corner (you likely won't get the same person as the first time) of your notice or letter or write us a letter stating why we should reconsider the penalty. Sign and send the letter along with any supporting documents to the address on your notice or letter.
Have this information when you call or send your letter:
The notice or letter we sent you
The penalty you want us to reconsider
For each penalty, an explanation of why you think we should remove it
If you didn’t receive a notice, get telephone assistance.
Businesses
800-829-4933
7 a.m. to 7 p.m. local time
