IRC Section 6662 Penalties: Why Reasonable Cause Might Be Your Best Defense
Steve PerryPublished 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.
reasonable cause and good faithaccuracy related penalty section 6662Treasury Regulation 1.6664-4IRS penalty defensereliance on tax professional adviceburden of proof reasonable causeIRS examiner penalty determinationordinary business care and prudenceIRS compliance history penaltySteve Perry EA Atlanta tax planning