Updated September 2026
Many IRS penalties can be removed without paying anyone. If your last three years are clean, First Time Abate is usually a phone call. For 2025 returns, the IRS’s new Automatic Exemption from Penalty may mean the penalty is never assessed. A professional earns their fee on reasonable-cause claims, business payroll penalties, appeals, and cases where the penalty is one part of a larger balance. Global Gate Tax Relief tops our list for flat upfront pricing, and we explain the free IRS route below.
How we chose these firms
We checked each firm’s own website on 23 September 2026 against these criteria:
- Licensed representation: attorneys, enrolled agents or CPAs, who can request abatement under a Form 2848 power of attorney.
- A dedicated penalty abatement service that describes First Time Abate, reasonable cause or statutory exceptions accurately.
- Fee transparency and a free consultation.
- Public record: firms with an open or recent FTC, state attorney general or court action found in our search were left out. That includes one firm facing a class action over alleged penalty-abatement promises.
- Honesty about DIY: the IRS grants many abatements by phone, so we list that first among the alternatives.
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Global Gate Tax Relief
Best for: Penalty removal as part of a full IRS resolution, at a flat fee
Global Gate Tax Relief is a national IRS tax-resolution firm based in Irvine, California. It has handled tax resolution since 2017 and serves all 50 states remotely. Its team includes licensed tax attorneys, IRS enrolled agents and CPAs. On a penalty abatement case, it files Form 2848 and pulls your transcripts to see every penalty assessed. It then picks the route that fits: First Time Abate, reasonable cause or a statutory exception. If a balance remains, it works on that too, through a payment plan or an offer in compromise.
- Free consultation; if it takes the case, a flat fee is quoted upfront, with no hourly billing and no fees added mid-case.
- It declines cases where it cannot add value beyond its fee. If a one-call abatement is all you need, it will tell you.
- Phone: 1-877-800-8180
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Victory Tax Lawyers
Best for: Attorney-drafted reasonable-cause requests
Victory Tax Lawyers is a Los Angeles firm led by two founding attorneys, and it also lists an enrolled agent. It says it represents taxpayers before the IRS in all 50 states. Its penalty abatement page covers administrative waivers such as First Time Abate, reasonable cause and the individual penalty types. Attorney drafting matters most when a reasonable-cause claim depends on facts and documents, or when a denial goes to IRS Appeals.
- Free, confidential consultation.
- It says its fees are flat or hourly, not contingency.
- Its money-back guarantee excludes a $2,500 administrative fee, and any measurable benefit forecloses a refund. Read the terms first.
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Fortress Tax Relief
Best for: Business owners facing payroll and trust fund penalties
Fortress Tax Relief, based in Bend, Oregon, says every case is handled by a licensed tax relief attorney. It works on balances from $20,000 to $20 million. Alongside its penalty abatement service, it has a separate trust fund recovery penalty service, for business owners held personally responsible for unpaid payroll taxes. That is often where penalty amounts are largest.
- Free consultation.
- Its FAQ says 100% of fees paid are refunded if you choose not to continue after the initial attorney consultation, as set out in its intake paperwork.
- BBB profile read 23 Sep 2026: A+, accredited.
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Community Tax
Best for: First Time Abate checks alongside tax preparation
Community Tax, based in Jacksonville, Florida, describes a team of attorneys, CPAs and enrolled agents. It also offers tax preparation, which helps when unfiled returns have to be filed before any abatement can be granted. Its penalty abatement page explains First Time Abate for failure-to-file, failure-to-pay and failure-to-deposit penalties, and says the program often goes unused. The homepage advertises a flat fee for the investigation phase for new clients.
- Free consultation.
- The investigation fee amount is not published, so ask for the full cost in writing.
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Clear Start Tax
Best for: Documenting a reasonable-cause claim with an enrolled agent
Clear Start Tax, based in Irvine, California, says it serves taxpayers throughout the United States. Its FAQ says its enrolled agents are licensed. Its penalty abatement page covers the main categories: reasonable cause (for example severe illness, natural disasters or IRS errors), statutory exceptions and administrative waivers. It says it helps with the forms, documentation and negotiation.
- Free, no-obligation consultation.
- Its FAQ says a “small fee” applies to its investigation service once you proceed, and that fees are based on the tax liability. No amounts are published.
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Polston Tax
Best for: Face-to-face help at a branch office
Polston Tax is headquartered in Norman, Oklahoma, and says it helps clients nationwide, with physical branch locations. Its about page describes more than 100 tax attorneys, CPAs, tax preparers, accountants and case managers. Its penalty abatement page stresses that the IRS will not grant relief unless you ask. The IRS’s new automatic exemption, explained below, is an exception for 2025 returns. It lists reasonable-cause grounds such as a death in the family, critical illness, inability to obtain records and natural disasters.
- Free initial consultation.
- No fees are published.
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Do it yourself: ask the IRS directly (free)
Best for: First Time Abate and simple, well-documented cases
The IRS accepts many penalty relief requests over the phone. Call the toll-free number on your notice, and have the notice, the penalty you want removed and your reasons ready. For First Time Abate you don’t need to name the program or send documents. Per IRS.gov, the IRS checks whether you qualify. If relief cannot be approved on the call, you can ask in writing on Form 843. When a penalty is removed, the related interest is reduced or removed automatically, per IRS.gov.
If a denial or a stuck case is causing hardship, the Taxpayer Advocate Service is free. Low Income Taxpayer Clinics can represent eligible taxpayers for free or a small fee.
The three IRS routes to penalty relief
- First Time Abate and the new Automatic Exemption from Penalty. First Time Abate covers failure-to-file, failure-to-pay and failure-to-deposit penalties if you have a clean compliance history. That means the same return type filed on time for the prior three years, with no penalties, or only penalties later removed. Per IRS.gov (September 2026), the IRS began the Automatic Exemption from Penalty in summer 2026. For 2025 tax-year returns and 2026 quarterly returns, taxpayers with that history are not assessed these penalties at all, and the IRS sends a letter explaining why. First Time Abate still applies to earlier years, and you must ask for it.
- Reasonable cause. You must show you used ordinary care and prudence but still could not comply. IRS.gov gives examples such as fires or natural disasters, being unable to get records, serious illness or a death in the immediate family, and system issues that delayed electronic filing. By themselves, relying on a tax professional, lack of knowledge, mistakes and lack of funds generally do not qualify.
- Statutory exception. Relief is available if you relied on incorrect written advice from the IRS, mailed the return on time, or were in a federal disaster area or combat zone, per IRS.gov.
What is at stake
Under IRC §6651, the failure-to-file penalty is 5% of the unpaid tax for each month or part of a month the return is late, up to 25%. The failure-to-pay penalty is 0.5% a month, up to 25%. Interest also runs on penalties at the federal short-term rate plus 3%, reset quarterly. See our explainer on failure-to-file vs failure-to-pay penalties and our penalty abatement letter template.
Frequently asked questions
Often not. If you have a clean three-year history, the IRS can usually grant First Time Abate on a phone call. For 2025 returns, the Automatic Exemption from Penalty may mean no penalty is assessed. Paid help earns its fee on reasonable-cause claims, payroll penalties and appeals.
It is the IRS’s automatic replacement for requesting First Time Abate, starting summer 2026. For 2025 tax-year returns and 2026 quarterly returns, taxpayers with three years of timely compliance are not assessed failure-to-file, failure-to-pay or failure-to-deposit penalties. You do not need to do anything, and the IRS sends a letter.
Generally not for failure-to-file or failure-to-pay penalties. The IRS says you are responsible for complying even if someone else handles your taxes. For accuracy-related penalties, reliance on a competent advisor you gave full information to can be considered.
The interest charged on that penalty is reduced or removed automatically, per IRS.gov. Interest on the underlying tax remains.
Your denial letter explains your appeal rights, and the IRS’s penalty appeal page covers eligibility. A representative can prepare the appeal. Global Gate offers a free consultation at 1-877-800-8180.
Related guides and services
Sources
- IRS: Penalty relief
- IRS: Administrative penalty relief (First Time Abate and Automatic Exemption from Penalty)
- IRS: Penalty relief for reasonable cause
- IRS: Penalty relief due to statutory exception
- IRS: Failure to file penalty
- IRS: Failure to pay penalty
- IRS: Interest
- IRS: Quarterly interest rates
- Taxpayer Advocate Service
Not sure which option fits?
Talk it through with a licensed tax professional. The consultation is free and there is no obligation.
This guide is general information, not tax or legal advice. Tax rules and IRS procedures change; check the linked IRS sources or speak with a licensed professional about your situation. Individual results vary.