Before this course, the concept of navigating IRS penalties and the Reasonable Cause criteria may seem overwhelming to many tax professionals. This course acts as a bridge, providing clear and concise guidance on the IRS Penalty Abatement Program. It delves into the utilization of the Internal Revenue Manual, IRC, Regulations, and case law to support clients' reasonable cause arguments. The course offers a thorough understanding of the First Time Abatement Program, teaching attendees when and how to leverage it effectively. It also updates on Revenue Procedure 84-35 in the context of the new Partnership Audit Regime. Participants will learn to analyze reasonable cause issues, craft effective abatement and appeal letters, and correctly use Form 843. After completing this course, professionals will be well-prepared to assist their clients in reducing IRS penalties, turning a challenging situation into a manageable one with informed strategies and solutions.