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IRS Letter 1277 – Penalty Abatement Denied

1 min read


1 min read


This letter is sent to notify you that the IRS Office of Appeals denied your request for penalty abatement.

Type of Notice: Account information or change

Likely next step: Address IRS penalties

Also see: IRS bill for unpaid taxes

Why you received IRS Letter 1277

  1. You requested abatement of a penalty, such as a failure to file, failure to pay or failure to deposit penalty.
  2. The IRS denied your request.
  3. You appealed the denial with the IRS Office of Appeals.
  4. The IRS sent Letter 1277 to inform you that the Appeals Officer denied the abatement request and to advise you of your right to further appeal options. You can pay the penalty, file Form 843, Claim for Refund and Request for Abatement and when the claim is denied, file an appeal with the U.S. District Court or U.S. Court of Federal Claims.

Notice deadline: N/A

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