How can I get IRS penalties removed for reasonable cause?

The IRS will remove penalties if you can demonstrate 'reasonable cause,' meaning circumstances beyond your control prevented timely filing or payment. Common reasonable cause arguments include: serious illness or incapacitation (yours or an immediate family member), natural disaster, death of a family member, inability to obtain records, reliance on advice from a tax professional, IRS error or misinformation, fire or casualty that destroyed records, and postal issues. To request penalty abatement, write a letter or use Form 843 (Claim for Refund and Request for Abatement). Include: the specific penalty you want removed, the tax year and form, a detailed explanation of why you couldn't comply, supporting documentation (medical records, disaster declarations, tax professional correspondence), and a statement that you've since come into compliance. The IRS evaluates reasonable cause on a case-by-case basis considering the nature of the problem, when it was resolved, and whether you exercised ordinary business care. Hiring a tax professional to prepare the request significantly increases approval rates.