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What to say to the IRS about a penalty or a bill you can't pay
Two scripts: asking the IRS to remove a penalty, and setting up a payment plan. This is general information, not tax advice.
Tips before you ask
- From the 2025 tax year, the IRS is replacing first-time penalty relief with an automatic version (Automatic Exemption from Penalty). If you have three years of on-time filing and paying, eligible penalties aren't charged at all and you'll get a letter. For earlier years, you still have to ask.
- You don't need to name the relief or send documents to ask for first-time penalty relief. The IRS checks your record.
- File your return on time even if you can't pay. Not filing has its own penalty.
- Short-term payment plans have no setup fee. You can apply online at IRS.gov/payments.
- Free help: IRS Volunteer Income Tax Assistance (VITA) and Low Income Taxpayer Clinics.
Example: remove a penalty
A worked example in the warm tone. Fill in the form above to get your own, in the tone you choose.
Call script
Call the toll-free number in the top right corner of your notice. Have the notice and that year's return in front of you. They'll ask for your Social Security number on the phone; never type it into a website that isn't IRS.gov.
Hi, my name is Maria Garcia.
I'm calling about notice CP14 for tax year 2024.
I'd like to ask for the $310 penalty to be removed. Could you check whether I qualify for first-time penalty relief?
If I don't qualify for that, I'd like to ask for relief for reasonable cause.
Thank you for looking into this.
Write down the name and ID number of the person you spoke to, and the date.
If they say no
Remove a penalty
- Ask about relief for reasonable cause: for example serious illness, a death in the family, a fire or disaster, or not being able to get your records. You'll need to explain what happened and when.
- If a penalty is removed, the IRS automatically reduces or removes the interest charged on it.
- Free help: IRS Volunteer Income Tax Assistance (VITA), a Low Income Taxpayer Clinic, or the Taxpayer Advocate Service.
Set up a payment plan
- Ask what monthly amount they'd accept, and whether a longer plan is possible.
- If you can't pay anything, ask about 'currently not collectible' status.
- Free help: a Low Income Taxpayer Clinic or the Taxpayer Advocate Service.
Sources
- IRS: administrative penalty relief (First Time Abate and AEP)
- IRS: payment plans (installment agreements)
Checked 2026-09-27.
These are templates for general information, not legal or tax advice, and not a substitute for the advice of an attorney. You send every message yourself; we never contact anyone on your behalf.