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The IRS Is Making Some Penalty Relief Automatic

By Michael Bane | September 3, 2026 |

The IRS began rolling out a new automatic penalty-relief process during the summer of 2026. Announced on July 8, 2026, the Automatic Exemption from Penalty program, or AEP, can prevent certain late-filing, late-payment, and late-deposit penalties from being assessed against otherwise compliant taxpayers. The rollout has already started and applies beginning with eligible 2025 annual…

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