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The first-time penalty abatement (FTA) waiver is an administrative waiver that the IRS may grant to relieve taxpayers from penalties if certain criteria a 20.1 Penalty Handbook 20.2.1 Interest Introduction, Standards and Guidelines · 20.2.4 Overpayment Interest 20.3 Penalty Programs Internal Processes. Revision of IRM 6.751.1-1 Guide to Penalty Determinations dated August 13, 2007 This guide applies to all Internal Revenue Service (IRS) employees who 1.3.2 of the Internal Revenue Manual defines reasonable cause within the context of the taxpayer failing to comply with their tax obligations and the granting IRS Guide to Penalty Determinations publish.no.irs.gov/DOCS/PDF/32178F01/PDF. The penalties suggested are guidelines only, and are not mandatory. When The Internal Revenue Manual states that the IRS also allows penalty relief based on erroneous oral advice, but in practice, this is rarely seen.