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Waiver or Abatement of Penalties

If you can show that your inability to timely file, pay, and/or deposit taxes you owe was due to reasonable cause and not due to willful neglect, you or your authorized representative (power of attorney) can request that TTB waive or abate (i.e., forgive/remove) financial penalties incurred for being late.

Note: There is no provision in the law that allows TTB to waive tax liabilities or interest on unpaid or late-paid taxes.




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All forms and documents must be signed by an individual who has legal authority to sign documents for the taxpayer.

  • If signing authority or power of attorney forms are not already on file with TTB, you may send an amendment in Permits Online to have them added. (Note: If the amendment is pending when you send your request for a waiver or abatement of penalties, please reference the Permits Online tracking number.)
  • Alternatively, you may send Signing Authority or Power of Attorney forms together with your request for a waiver or abatement of penalties.

Similarly, we can only discuss a request with an individual who has power of attorney or signing authority on file with TTB that authorizes such communication.

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If you have questions about payment options, please contact us online, or call our toll-free number at 877-882-3277 (877-TTB-FAQS), Monday to Friday, 8 a.m. to 5 p.m. ET.

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Page last updated: November 21, 2022
Maintained by: Office of Permitting and Taxation
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