New IRS Automatic Penalty Relief: Eligibility, Procedures, and Practitioner Strategies
Join our expert live on September 16, 2026 or watch anytime on-demand
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On July 8, 2026, the IRS announced the new Automatic Exemption from Penalty (AEP) program, introducing a significant change in how eligible taxpayers receive administrative penalty relief. This webinar provides a practical overview of the AEP program, including eligibility requirements, covered penalties, and the compliance standards taxpayers must satisfy to qualify for automatic relief.
Participants will also explore the transition from the First Time Abate (FTA) program, understand how the new rules affect taxpayers and practitioners, and identify situations where taxpayers may still need to request penalty relief. Through a practical discussion of the program's requirements, limitations, and compliance considerations, attendees will gain the knowledge needed to evaluate eligibility, recognize planning opportunities, and confidently advise clients on available IRS penalty relief options.
Key Concepts Covered:- Eligibility requirements for the IRS Automatic Exemption from Penalty (AEP) program
- Penalties covered under the AEP program
- Compliance standards taxpayers must meet to qualify for automatic penalty relief
- Key differences between the AEP and First Time Abate (FTA) programs
- When taxpayers may still need to request penalty relief beyond AEP
- Planning considerations and practitioner strategies for advising clients
- Identify the eligibility requirements for the IRS Automatic Exemption from Penalty (AEP) program.
- Determine which penalties qualify for relief under the AEP program.
- Understand the compliance standards taxpayers must satisfy to receive automatic penalty relief.
- Differentiate between the AEP and First Time Abate (FTA) programs.
- Recognize circumstances in which taxpayers should pursue penalty relief outside the AEP program.
- Identify planning opportunities and provide informed guidance regarding AEP requirements, limitations, and compliance implications.
By attending this webinar, you will strengthen your ability to assess taxpayer eligibility, navigate the transition from FTA to AEP, identify available penalty relief opportunities, and provide clients with practical, well-informed guidance on IRS administrative penalty relief.
Level: BasicInstructional Delivery Method: Group Internet Based
Delivery Format: Live Webcast
NASBA Field of Study: Taxes (2 hours)
Program Prerequisites: None
Advance Preparation: No
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Lori Borek
Lori Borek, CPA, is a seasoned tax accountant and Chief Operating Officer of The Borek Group, LLC. Lori recently retired from the Internal Revenue Service after a distinguished 34-year career in federal tax administration. She served in multiple critical roles at the IRS, including Revenue Agent in [...]
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