What are the best strategies for getting an Accuracy-IRC 6662 penalty abated?  This relates to travel and entertainment. I think the taxpayer acted reasonably and in good faith. I have always in the past gotten this abated , but it has rarely been asserted.  The IRS has dragged this audit  on for fourteen months with three different agents. Is that something the taxpayer could use?

                                                                                                                                           Thanks