Penalties and Compliance

The failure-to-file penalty is a penalty that can apply when a required tax return is filed late or not filed on time.

The failure-to-pay penalty is a penalty that can apply when tax owed is not paid on time, even if the return itself was filed.

The accuracy-related penalty is a penalty concept tied to certain return inaccuracies rather than only to filing or payment timing.

Penalty abatement is IRS relief that removes or reduces a tax penalty when the taxpayer qualifies for that relief.

Reasonable cause is a penalty-relief standard based on facts showing the taxpayer exercised ordinary care but still could not comply on time or correctly.

A tax lien is the government's legal claim against a taxpayer's property when assessed taxes remain unpaid after notice and demand.

A tax levy is the IRS's legal seizure of property or rights to property to collect an unpaid tax debt.

Penalty, enforcement, and relief terms that appear when filing, payment, or accuracy rules break down.