5500EZ Non-filer

[mming]

Since this will not qualify for the DFVC program, is there any voluntary IRS program that will provide penalty relief for filing 2 or 3 years late, or is the $25/day $15K penalty the only option for an EZ non-filer who wants to become current?

[Bird]

No. But in my experience, you can ask for abatement of the penalties and get it. The last case we handled was, I think, two years ago, but I remember others saying they've had the same positive results more recently. I suggest the letter say that the client didn't know about the requirement, has voluntarily complied, and has taken steps to assure future compliance by hiring a TPA. If they ignore it or otherwise continue to ask for the penalty, don't give up; send it again.