Responding to Common IRS Notices: 90-Day Letters, First-Time Penalty Abatement, and Reasonable Cause Relief
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will explain the many types of notices issued by the IRS, including how to appropriately respond to each, how to properly request abatement of penalties charged, and current IRS responses to abatement requests.
Outline
- IRS notices: an overview
- Types of notices
- CP 2000
- CP 3219A
- Other notices
- Requesting penalty abatement
- IRS responses to abatement requests
- CPAs, Tax attorneys, and Kovel arrangements
Benefits
The panel will review these and other critical issues:
- How to appropriately respond to common IRS notices
- How to request first time penalty abatement
- What are reasonable cause exceptions to specific penalties
- How to respond to a 90-day letter
- IRS responses to penalty abatement requests
Faculty

Cliff Capdevielle
Managing Attorney
Moskowitz
Mr. Capdevielle has been developing sophisticated tax planning strategies and resolving tax disputes for clients more... | Read More
Mr. Capdevielle has been developing sophisticated tax planning strategies and resolving tax disputes for clients more than two decades. As lawyer, accountant, longtime instructor and adjunct professor, Mr. Capdevielle formulates strategies to utilize the ever-changing array of federal and state tax laws – and relevant treaties – to clients’ benefit. This includes comprehensive counsel to businesses adapting to sweeping tax law changes enacted in 2017, and ongoing work with business owners and other individual taxpayers seeking to preserve assets through trust and estate planning.
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Joshua D. Smeltzer
Partner
Brown Fox
Mr. Smeltzer is a tax attorney with over 15 years of experience representing individuals, corporations, and formerly... | Read More
Mr. Smeltzer is a tax attorney with over 15 years of experience representing individuals, corporations, and formerly the U.S. Government in a variety of tax matters. Mr. Smeltzer uses the knowledge gained inside the government to represent and advise clients on potential tax risks, navigating the IRS labyrinth during audit examinations, arguing at the IRS Office of Appeals, and litigation in the federal courts. He also advises individual and corporate clients on a variety of tax compliance issues in an effort to avoid tax disputes from occurring.
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