If you have filed tax returns previously, and missed one unexpectedly, you may be approved for a first-time abatement waiver. This waiver does not apply to those who have consistently been late on filing taxes or still have debt and penalties. You may qualify for a penalty abatement for several reasons, in addition to a first-time waiver, such as:
You experienced a sudden incapacitation or illness.
You lost a loved one.
You received incorrect information from the IRS.
You suffered an unavoidable absence.
A tax professional provided you with inaccurate advice.