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You are not eligible to participate in the IRS penalty relief program if you have already received a CP 283 Notice, which is a "Penalty Charged on Your Form 5500 Return" notice, from the IRS. However, receiving other types of IRS delinquency notices, such as CP 403 or CP 406, does not disqualify you from participating in the IRS penalty relief program.
Sources:
Notice 2022-36
Rev. Proc. 2014-32