IRC Section 6662 Penalties: Why Reasonable Cause Might Be Your Best Defense

Steve Perry

Published on: 17/09/2026

Reasonable cause can remove an IRS accuracy-related penalty, but the taxpayer must prove it with facts and contemporaneous records, not a claim made after the fact.

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Qualified Amended Returns Explained: A Legal Way to Get Ahead of an IRS Accuracy-Related Penalty

Steve Perry

Published on: 16/09/2026

A qualified amended return can reduce or eliminate the accuracy-related penalty on a discovered error, but only if it is filed before the IRS makes contact about the return.

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Doubt as to Liability: How an Offer in Compromise Can Erase a Tax Bill You Never Actually Owed

Steve Perry

Published on: 15/09/2026

A doubt as to liability offer disputes whether an assessed tax is correct, not whether it can be paid. See how Form 656-L works, its limits, and when it applies.

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Missed the S Corp or Partnership Extension Deadline? Here's What Happens Next

Steve Perry

Published on: 10/09/2026

Missed the extended Form 1065 or Form 1120-S deadline? See how the CP162A penalty notice works and why relief options differ between partnerships and S corporations.

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