BobKamman
Level 15
03-09-2023
11:30 AM
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That's not the usual return where penalty relief is requested, nor is an audit the usual place where it is brought up. But I don't see anything preventing it. Are you working with a real auditor, or is this just faceless correspondence from a Service Center?
https://www.irs.gov/payments/penalty-relief-due-to-first-time-abate-or-other-administrative-waiver