IR-2022-155: COVID tax relief: IRS provides broad-based penalty relief for certain 2019 and 2020 returns due to the pandemic; $1.2 billion in penalties being refunded to 1.6 million taxpayers
IR-2022-155SP: Alivio tributario por COVID: IRS proporciona alivio de multas para declaraciones de 2019 y 2020 presentadas tarde debido a pandemia; se reembolsarán $1.2 mil millones en multas a 1.6 millones
Notice 2022-36: provides systemic penalty relief to taxpayers for certain civil penalties with respect to 2019 and 2020 returns. The relevant penalties will be waived or, to the extent previously assessed, abated, refunded, or credited, as appropriate.