# IRS Penatlty Question **URL:** \ **Category:** Factual Questions\ **Created:** [June 10, 2013, 3:44pm UTC](https://boards.straightdope.com/t/irs-penatlty-question/660628 "2013-06-10T15:44:11Z")\ **Posts on this page:** 4\ **Page:** 1
**Author:** ![tim-n-va](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/tim-n-va/32/3001_2.png) [@tim-n-va](https://boards.straightdope.com/u/tim-n-va)\ **Post date:** [June 10, 2013, 3:44pm UTC](https://boards.straightdope.com/t/irs-penatlty-question/660628/1 "2013-06-10T15:44:11Z")
We recently became aware that my mother-in-law (85, early stages of dementia) did not pay taxes owed last year. I’ve completed the forms but can’t figure out the penalties. Do we just send them in as is and the IRS will determine penalties and send a letter? If not, what form/publication is used? Thanks. ---
**Author:** ![Procrustus](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/procrustus/32/2994_2.png) [@Procrustus](https://boards.straightdope.com/u/Procrustus)\ **Post date:** [June 10, 2013, 3:50pm UTC](https://boards.straightdope.com/t/irs-penatlty-question/660628/2 "2013-06-10T15:50:25Z")
I think you can just file and let them assess the penalties. That’s what I did one year, then I called the number of the penalty letter and told them the circumstances. They told me that since I had never before been late, they would waive the penalties and only assess a small interest amount. Saved me $3,000. ---
**Author:** ![dracoi](https://avatars.discourse-cdn.com/v4/letter/d/90db22/32.png) [@dracoi](https://boards.straightdope.com/u/dracoi)\ **Post date:** [June 10, 2013, 4:25pm UTC](https://boards.straightdope.com/t/irs-penatlty-question/660628/3 "2013-06-10T16:25:31Z")
The IRS will calculate the penalties for you, and this is what I’d recommend anyway. As a general rule, you’re looking at 0.5% per month for not paying (plus interest at about 3% annual rate right now) and 5% per month for not filing on time (based on the date of any extensions). If your mother has dementia, this is an excellent position on which to request a waiver of penalties, especially if this is your first time being late. Interest cannot be waived (the law doesn’t give the IRS this authority), but penalties can be if there is “reasonable cause”. ---
**Author:** ![Vimp](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/vimp/32/4186_2.png) [@Vimp](https://boards.straightdope.com/u/Vimp)\ **Post date:** [June 10, 2013, 10:17pm UTC](https://boards.straightdope.com/t/irs-penatlty-question/660628/4 "2013-06-10T22:17:25Z")
To follow up on **dracoi’s** point, please be aware that you must \*request \*a waiver of penalties from the IRS. Procedurally, they are not supposed to offer to abate any penalties, but if you \*ask \*for the penalties to be waived or adjusted, they frequently are. (From spouse, “Mr. Roo”, IRS call site manager.)