Have you received an IRS penalty to file, to pay, or to deposit on time?  IRS first time abatement is a one shot abatement.  They have been around since 2001.  Transcript services have been around since 2004 which means a Tax Professional Expert can go back and release this money for you.  Interest can be abated as well.  Another thing amazing about this one time silver bullet is that there is no dollar ceiling.  If you have paid large penalties in the past or are facing large penalties right now or know of someone that is, find a tax expert that is aware of this IRS relief to see if you qualify.