It's called a "first time abatement": https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-first-time-penalty-abatement-or-other-

It's called a "first time abatement": https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-first-time-penalty-abatement-or-other-administrative-waiver https://www.irs.gov/businesses/small-businesses-self-employe... General penalty relief: https://www.irs.gov/payments/penalty-relief https://www.irs.gov/payments/penalty-relief I just went through this for an honest mistake as well, though I didn't qualify for a first time abatement. It took months to get a response as well.