If you believe you should not be responsible for paying penalties incurred on your account, the abatement process is where you need to start. If you apply for tax penalty abatement and it is accepted, you must then pay your tax liability in full.
Are you ready to do so?
Along with the above, you should realize that abatement is not 100 percent guaranteed. You need to prove to the IRS that you should not be responsible for the penalties. Some of the reasons that you may not be liable include: divorce, destruction of tax records, time in prison, major illness, bad advice from the IRS or a tax professional, extended period of unemployment, and death of an immediate family member.