A tax abatement letter should include an acceptable explanation for why the tax debt remains unpaid. Any documentation supporting the explanation should also be included along with partial or full payment whenever possible, as BackTaxesHelp.com claims.
When writing tax abatement letters, taxpayers must properly explain and support their reasons for not fully paying their taxes. Tax abatement letters should also include a copy of IRS form 843 and the original IRS notice listing the penalty along with the request, according to BackTaxesHelp.com. Taxpayers should maintain copies of all submitted letters and documentation for their own records and for a possible future dispute with the IRS.
The IRS usually accepts answers that indicate circumstances beyond the taxpayer's control, such as death of a family member, illness, natural disasters or the use of inaccurate advice given by the IRS, says BackTaxesHelp.com. Some reasons for not paying taxes entitle the taxpayer to receive an abatement upon request. A successful abatement letter removes the penalties associated with the unpaid balance and may allow the taxpayer to pay later when circumstances change and the reason no longer applies. Professional advice is recommended and taxpayers should seek legal counsel when preparing a written response to the IRS.