I understand a waiver of penalties and interest may be available via a first time abatement, provided there is a clean prior filing history. I'm in the process of filing 2020 - 2023 returns. The 2020 return has a refund and thus no penalty. For 2021 I owe tax ($20k) and presumably penalties/interest for filing late and paying late. Am I eligible for a waiver of the 2021 penalty as a first time abatement?
