If your request for reasonable cause relief is approved, you will not receive a specific notification indicating approval. However, if your request is denied, you will receive Letter 854C, "Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained." Additionally, if applicable, you may also receive a CP283 Notice, "Penalty Charged on Your Form 5500 Return."
Sources:
IRM Part 20. Penalty and Interest. Chapter 1. Penalty Handbook. Section 1. Introduction and Penalty Relief
Notice 746 (10/2023)
IRM Part 21. Customer Account Services. Chapter 3. Taxpayer Contacts. Section 8. Tax Exempt/Government Entities (TEGE) Customer Account Services (CAS) Telephone Operations
IRM Part 4. Examining Process. Chapter 19. Liability Determination. Section 13. General Case Development and Resolution
