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Fail-To-File Penalties Temporarily Waived

David A. Sprecace, P.C.

In Notice 2022-36 issued August 24, 2022, the IRS publicized that a broad range of tax and information returns for the 2019 and 2020 tax years will receive automatic relief from failure-to-file penalties.  Tax returns eligible for the relief include specified returns in the Form 1040, 1041, 1065, and 1120 series.  Penalties for fraudulent failure to file under Sec. 6651(f) or the penalty for fraud under Sec. 6663 are not eligible for relief. 

The IRS also said approximately 1.6 million taxpayers who have already paid these penalties will automatically receive an estimated $1.2 billion in refunds or credits.  Those who have not paid the penalties will see automatic abatement.  The caveat is that any return still unfiled for the two tax years must be filed by September 30, 2022 to be eligible for this relief.


Colorado Office
600 17th St #2800s

Denver, CO 80202

Client Reviews

Dave has ridden to our rescue on many occasions. It’s not that I try to get in trouble but Dave is always there to bail me out. Dave went toe-to-toe with the IRS over a several year legal battle. Nothing like having a...

- Russell and Lisa P.

My business partner and I hired Dave to represent us with an IRS tax audit of our company and individual tax returns. There were other family members and other businesses involved, and the IRS initially wanted more than...

- Mark M.

I called Dave to help me file several years of income tax returns. After the returns were filed, Dave filed an Offer in Compromise to get rid of the old taxes. The IRS accepted a small fraction of the original amount...

- Mike W.

When I needed to buy out my business partner, Dave told me of the possible pitfalls with the Operating Agreement, walked me through the entire process, helped me value the company, and make an offer. I was able to keep...

- Yvonne A.

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