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IRS Letter 3502C – Failure to Deposit Penalty Abatement

1 min read


1 min read


Additional information is required or you were granted first-time penalty abatement of the failure to deposit penalty.

Type of Notice: Account information or change

Most common tax problem area: Business penalties

Other tax problem areas: Unpaid business taxes

Why you received IRS Letter 3502C

  1. You did not make federal tax deposits as required.
  2. The IRS charged a failure to deposit penalty.
  3. You requested abatement (removal) of the penalty.
  4. The IRS sent Letter 3502C to notify you that additional information is required or that the penalty has been removed due to a clean history of compliance (first-time penalty abatement).

Your options to address IRS Letter 3502C

  1. Provide the requested information

Notice deadline: None specified

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