When you fall behind on your taxes, the penalties can feel just as crushing as the debt itself. For Oklahoma City taxpayers, penalties often add thousands of dollars on top of an already overwhelming IRS balance. But here’s the good news: the IRS recognizes that sometimes good people make mistakes.

That’s why they created the First-Time Penalty Abatement (FTA) program. This program offers eligible taxpayers a one-time chance to remove failure-to-file, failure-to-pay, or failure-to-deposit penalties.

At Summit Tax Relief, we help Oklahomans with $25,000+ in tax debt explore penalty relief programs like FTA to bring balances down and create room for real resolution.

1. What Is First-Time Penalty Abatement?

FTA is an IRS administrative waiver program. If you’ve been compliant in the past, the IRS may forgive penalties on your current debt—even if you still owe taxes.

Penalties covered by FTA:

Failure-to-file

Failure-to-pay

Failure-to-deposit (for businesses)

2. Who Qualifies for FTA?

You may qualify if:

You filed all required tax returns (or filed valid extensions).

You have paid—or arranged to pay—any tax due.

You have a clean compliance history (no penalties for the prior three years).

Oklahoma Example:

A Norman family filed late due to illness. With no prior issues in three years, Summit requested FTA and saved them nearly $4,800 in penalties.

3. Who Doesn’t Qualify?

FTA isn’t available if:

You haven’t filed required returns.

You’re currently in bankruptcy.

You’ve had penalties in the prior three years.

You’re trying to remove accuracy-related or fraud penalties (not covered).

4. How to Request First-Time Penalty Abatement

FTA can be requested by:

Calling the IRS (agents can sometimes grant on the spot).

Submitting Form 843 (Claim for Refund and Request for Abatement).

Through written correspondence with supporting documentation.

Summit often handles FTA requests during broader resolution cases, streamlining the process for clients.

5. Benefits of Penalty Abatement

Immediate reduction of your balance.

Lowers interest since penalties generate their own interest.

Improves ability to qualify for installment agreements or Offers in Compromise.

6. Other Forms of Penalty Relief

If you don’t qualify for FTA, the IRS also offers:

Reasonable Cause Relief – If circumstances like natural disasters, medical issues, or reliance on bad advice apply.

Statutory Exceptions – For situations like IRS errors or incorrect written advice.

7. Why Work with Summit Tax Relief

While FTA might sound simple, it’s not always automatic. We’ve seen Oklahoma taxpayers denied relief because their request wasn’t framed properly. Summit Tax Relief ensures:

Eligibility is confirmed with IRS transcripts.

Requests are submitted in the right format.

Relief is integrated into a larger resolution strategy.

Penalties don’t have to define your IRS debt. With the First-Time Penalty Abatement program, many Oklahoma City taxpayers can eliminate thousands in unnecessary charges and move one step closer to financial stability.

If you owe $25,000+, Summit Tax Relief can evaluate your eligibility for FTA and other relief programs.

📞 Call 833-477-4911 today to discuss your options.

📣 About the Author

Marc Boulanger, CPA is the founder of Summit Tax Relief LLC, a boutique tax resolution firm based in Oklahoma City, OK and trusted by high-income individuals and business owners across Oklahoma.

He is the author of Oklahoma Taxpayers' Guide: Taking A Stand Against the IRS: A Step-by-Step Plan for Dealing With Tax Collectors and Unfiled Returns Without Going Broke, available now on Amazon. The book offers a step-by-step plan for resolving IRS tax debt without losing your business, your home, or your peace of mind.

With over a decade of experience resolving high-stakes IRS and State tax matters, Marc brings strategic insight to complex cases involving wage garnishments, bank levies, unfiled returns, and six-figure tax debts. He is known for helping clients reduce or eliminate tax liabilities through expertly negotiated settlements and compliance plans.

Marc is a Certified Public Accountant licensed in California and Oklahoma and holds the designation of Certified Tax Representation Consultant. He is a member of the American Society of Tax Problem Solvers (ASTPS) — the national organization founded by the educators and practitioners who have trained thousands of CPAs, EAs, and tax attorneys in IRS representation strategy.

Every case is handled with discretion, proven methodology, and direct CPA-led representation — not call center scripts.

📍 Learn more at www.summittaxrelief.com or call (833) 477-4911.