Have a Tax Question? Ask a Tax Expert
Hello and thank you for using Just Answer.
Payroll penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect.
The existence of any of the following factors may establish reasonable cause:
State your reason (adding that your intent was not due to willful neglect and point out your good compliance history in the past and that you have complied with the proper time frame for payments) for the omission of payments and send a copy of the statement you have that says they are willing to abate the penalty.
If your abatement request is denied write a clarifying letter to the same address.
I sincerely XXXXX XXXXX information is helpful,