Any taxpayer can make a request for penalty relief due to reasonable cause.
Sources:
IRM Part 20. Penalty and Interest. Chapter 1. Penalty Handbook. Section 1. Introduction and Penalty Relief
Rev. Proc. 2017-47
IRM Part 20. Penalty and Interest. Chapter 1. Penalty Handbook. Section 9. International Penalties
Rev. Proc. 2016-41
Rev. Proc. 2020-17
IRM Part 20. Penalty and Interest. Chapter 1. Penalty Handbook. Section 7. Information Return Penalties
