Recover the IRS penalties you never owed.
Late-file, late-pay, and late-deposit penalties are often removable — or refundable if already paid — under IRS abatement rules. We review transcripts, file Form 843 when it still applies, and represent you when automatic relief did not. No recovery, no fee. Owe a balance on top of penalties? We resolve those too.
See if your business qualifies.
Back taxes, liens, levies, garnishment — every one has a way out.
If you owe more than you can pay, the IRS has formal programs built for exactly that: payment plans, offers in compromise, and hardship status. If the IRS is already collecting — a wage garnishment or bank levy — those can be released. Get a free, confidential case review.
The IRS assesses late-filing, late-payment, and late-deposit penalties every year. A share of those assessments do not have to stay on the account. For eligible recent returns, Automatic Exemption from Penalty (AEP) can prevent the penalty from being assessed at all — no form, no request. When AEP does not apply, or a notice already landed, relief is still available through reasonable cause, a requested First-Time Abate on certain transition periods, or Form 843.
That is the work most business owners never start. Transcripts have to be pulled. The right ground has to be matched to each period. If penalties were already paid, interest on those penalties may come back with the refund. If a balance remains, representation can also cover installment agreements, offers in compromise, and collection holds.
Preparation and representation are different jobs. Most CPAs prepare returns. They do not spend their week on Form 843, Form 8821, or Form 2848. The penalty stays. The refund, if one is due, stays with the IRS.
That's the gap our firm fills. We are an authorized IRS representation practice. You sign Form 8821 so we can pull your transcripts. We identify what still applies — AEP that was missed, FTA that must be requested, reasonable cause, or a refund claim — and we file what the facts support. When Form 843 is the right tool, you sign it; we handle the rest.
Four steps. Two signatures.
You sign Form 8821 so we can pull your transcripts, then sign Form 843 once we've built your case. We handle everything in between — and everything after.
You sign Form 8821
A single tax-information authorization that allows us to pull your IRS transcripts on your behalf.
FORM 8821 · TAX INFO AUTHWe pull transcripts
We retrieve your full IRS account history and confirm exactly which penalties and interest charges were assessed.
IRS TRANSCRIPT REVIEWYou sign Form 843
We prepare the abatement request with the appropriate legal grounds. You sign — we submit it directly to the IRS.
FORM 843 · ABATEMENT REQUESTYou receive your refund
The IRS processes the abatement and issues your refund. Most cases resolve in 60–120 days.
REFUND ISSUED · DIRECTHow relief works now.
Automatic exemption when the IRS grants it. A specialist when it did not — or when a penalty was already assessed or paid.
- i.
Automatic Exemption from Penalty (AEP)
For eligible 2025 tax-year returns and 2026 quarterly returns, the IRS may skip assessing failure-to-file, failure-to-pay, and failure-to-deposit penalties when three prior years (or 12 quarters) were timely. No Form 843. If you got a notice anyway, that is when we review the account.
- ii.
Reasonable Cause Abatement
The durable path when AEP did not apply: illness, disaster, records loss, advisor error, or other circumstances beyond ordinary business care. Documented facts, not a slogan. Form 843 when a refund or removal still has to be requested.
- iii.
First-Time Abate (transition)
FTA is being replaced by AEP. It can still be requested for certain prior and transition periods (including some 2024–2026 returns processed before AEP). It is not automatic, and it is not the main product. Original returns due on or after January 1, 2027 use AEP instead.
- iv.
Representation, transcripts, and balances
Form 8821 / 2848 authorization, multi-year transcript review, Form 843 where a claim is still appropriate, interest that rode on an abated penalty, and resolution for amounts still owed (installment agreement, offer in compromise, levy release).
Form 843 is the key.
Form 843 is the official IRS request for refund and abatement. When filed correctly with the right substantiation, it triggers the IRS to recalculate your account and issue a refund check directly to your business.
Read the Form 843 Guide →Refunds, not promises.
Every case is different. Every refund is real. Below: representative business-owner outcomes from recent cases.
“I had no idea this was even an option. The whole process took fifteen minutes of my time. The check showed up ninety days later.”
“My CPA never mentioned this. We had been writing checks to the IRS for two years on penalties we apparently never owed.”
“They handled everything. I signed two forms. The IRS deposited the refund directly into our business account like clockwork.”
No penalty? You may still be owed a refund.
The 2025 tax law created four new deductions — tips, overtime, seniors 65+, and new car loan interest — and millions of early-filed returns missed them. Check yours in 60 seconds.
What business owners actually ask.
For eligible recent returns, Automatic Exemption from Penalty (AEP) can prevent failure-to-file, failure-to-pay, and failure-to-deposit penalties from being assessed at all — no Form 843, no request. AEP began in summer 2026 for eligible 2025 tax-year returns and 2026 quarterly returns.
When AEP does not apply, or a penalty was already assessed, relief is requested: reasonable cause, First-Time Abate (FTA) on certain prior or transition periods, or a statutory exception. The usual request form is Form 843. If the penalty (and interest on it) was already paid, a granted request produces a refund.
Most CPAs specialize in tax preparation — not IRS representation. Filing Form 843 is a representation activity, not a preparation activity, and it requires authorization to act on the taxpayer's behalf before the IRS. Many CPAs simply refer their clients to firms like ours that focus on this specific work.
Pulling your IRS transcripts is free — we only charge once we file Form 843 on your behalf. Our fee is a $100 filing fee plus 20% of any recovered refund. No upfront payment required. If your transcripts come back with nothing worth filing on, you owe nothing.
From the date Form 843 is mailed to the IRS, most cases resolve in 60 to 120 days. Some complex cases — particularly those involving multiple tax years or business types — may take longer. We track every case from submission to refund receipt and keep you updated throughout.
To begin: your name, business email, business entity type, the tax years affected, and rough estimates of the penalties and interest you paid. From there, we send you a Form 8821 (Tax Information Authorization) and a service agreement. Once those are signed and returned, we pull your IRS transcripts and begin building your case.
Yes. Penalty abatement is a formal IRS program codified in the Internal Revenue Manual. Form 843 is an official IRS form. We operate as authorized representatives under IRS Circular 230. Every step of the process is documented, transparent, and follows established IRS procedures.
Sixty seconds to know if you qualify for a full refund.
Contingency basis. No upfront cost. No obligation. Confidential. If we don't recover, you don't pay.
Email the practice(214) 945-4793