N-2022-36: Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020

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IRS GuideWire August 24, 2022

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Issue Number:    N-2022-36

Inside This Issue


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.

Notice 2022-36 will be in IRB:  2022-36, dated 09/06/22.

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