Filing FTA abatement - do I pay the penalty and wait for a refund?

[strawberrypizza]

We didn't have enough withheld in federal tax this year, so our tax due is very high and we owe a $116 penalty for underpayment. I'm trying to contact the IRS to request a First-Time Abatement (FTA) since our tax has been paid on time for the past 3+ years. We don't really have any excuse for underpayment except that I forgot to update his W4 when our financial circumstances changed.

1) I'm having a horrid time trying to get through to the IRS at their FTA phone number [phone number removed], ext 225). Today I was on hold 2 hours, then they said they had technical difficulties and put me at the back of the line, then promptly told me they were very busy and I should call back. Now I can't even get in the queue at all. Is there a different way to reach them or to request the FTA? 

2) Should I go ahead and file my 1040 and pay the full amount due? If I do that, can I secure an abatement later and get a refund for the $116? Or should I pay the full bill except for the $116 penalty and keep trying to request an abatement? I don't want to get hit with any additional penalties or fees.

Thanks!

[BillM223]

I can't guarantee that there is a right way to do this (especially with the IRS in the shape that it's in), but you might try telling TurboTax that you want the IRS to bill you for the underpayment penalty (it's in the interview at Other Tax Situations->Underpayment penalties). Then when the IRS bills you, you'll have someone to reply to and request the abatement.

Otherwise, I am not sure how you will get anyone's attention on this.