Date: October 29th , 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am PT

Duration: 120 Minutes

Description:

Description:

Dive deep into the world of IRS penalties and discover proven strategies for penalty abatement success in this interactive CPE webinar. We’ll explore the nuances of the IRM Chapter 20 Penalty Handbook, examining key differences between First Time Abatement (FTA) and general Penalty Abatement.

This hands-on course will guide you through practical examples, showcasing effective penalty abatement letters and analyzing how they perform in different situations. We’ll also go beyond the basics, investigating real-life cases where abatement requests were denied and exploring the underlying reasons behind those decisions.

By the end of the webinar, you’ll have a comprehensive understanding of penalty abatement strategies, including the available Appeals options, and be ready to make informed decisions on behalf of your clients.

Major Topics Covered:

• Establishing Reasonable Cause for Penalty Relief.
• Understanding First Time Abatement (FTA).
• The Role of Ordinary Business Care and Prudence.
• Special Considerations: Death, Serious Illness, or Unavoidable Absence.
• Natural Disasters and Other Disturbances as Reasonable Cause.
• Navigating Erroneous Advice or Reliance Claims.

Learning Objectives

• Understand the key differences between First Time Abatement (FTA) and general Penalty Abatement.
• Analyze sample penalty abatement submission letters to identify best practices.
• Review and evaluate actual IRS response letters to abatement requests.
• Identify the criteria for qualifying for both penalty abatement and First Time Abatement.
• Explore available appeals options for taxpayers when abatement requests are denied.

Prepare to deepen your understanding of the IRS penalty landscape and develop practical expertise in navigating penalty abatement processes. This is your opportunity to enhance your skills and become a trusted advisor in helping clients mitigate IRS penalties.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Marc Dombrowski, EA

Marc J. Dombrowski, EA, is a nationally recognized tax-resolution practitioner with deep expertise in IRS and state collections, IRS settlements, tax-lien releases, and corporate officer assessments. Licensed to represent taxpayers before the IRS in all 50 states, he has been educating practitioners on advanced collection topics since 1994.

Marc has earned major recognition for both his practice and his teaching. He received the NAEA President’s Award for his contributions to the practitioner community and the NAEA Excellence in Education Award for his work as an educator. He is also a former contributor to CNBC, the NAEA’s EA Journal, and The Wall Street Journal Online.

A highly experienced instructor, Marc has taught at Level I, Level II, Level III, and Graduate Level within the National Tax Practice Institute. He has presented for numerous state EA societies including New York, California, Florida, Missouri, New Jersey, Tennessee, Washington, Arizona, Michigan, Georgia, Louisiana, Utah, Ohio, and New England—as well as NATP and multiple NAEA chapter events.