IRS penalty relief changed in 2026 with the introduction of Automatic Exemption from Penalty. Learn how AEP, First Time Abatement, reasonable cause, account transcripts, and current eligibility rules affect IRS penalty notices.

Certain IRS penalties require written supervisory approval under IRC Section 6751. Learn the current timing rules, which penalties are excluded, and how the final Treasury regulations affect penalties assessed after December 23, 2024.