Got an IRS Form 5472 Penalty Notice? A CPA Responds for You.
A CPA prepares your penalty abatement request and files it directly with the IRS. Most eligible clients pay $0 in penalties.
$999
Flat fee
98%
Abatement rate
15
Business days
CPA
Licensed & named
Do not ignore the notice. The IRS adds interest every 30 days. Responding quickly is the single most important step you can take.
The IRS is telling you that you owe $25,000 — or more.
If you own a U.S. LLC as a non-U.S. resident, you are required to file Form 5472 every year — even if your business had zero income. Most foreign owners do not know this rule.
When you miss that filing, the IRS sends a penalty notice. The base penalty is $25,000 per form. If you owned the LLC for multiple years and did not file, the penalties can stack to $50,000, $75,000 or more.
The good news: the IRS offers a relief process called Reasonable Cause Abatement. If you qualify and make the right argument in the right way, the penalty can be reduced to zero. That is exactly what we do.
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CP15 — Initial penalty assessment
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CP215 — Penalty for information return
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LT11 / LT16 — Intent to levy
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Letter 3172 — Federal tax lien
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Letter 1058 — Final notice
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Any IRS notice referencing Form 5472, 1120 or 1065
The penalty grows every 30 days
Each month without a response costs you more and makes abatement harder to argue.
Day 1
DAY 1 — NOTICE ARRIVES
IRS assesses the $25,000 penalty
You receive an official notice. The 30-day response window begins. This is the best moment to act — abatement success rates are highest at this stage.
Day 30
DAY 30 — INTEREST STARTS
Interest begins accruing on the unpaid penalty
The IRS charges interest on the penalty balance. The rate is tied to the federal short-term rate plus 3%. It compounds daily.
Day 60
DAY 60–90 — ESCALATION
Collection notices follow — including lien warnings
The IRS begins sending escalating letters. At this stage, a federal tax lien may be filed against your U.S. assets and your LLC.
Day 90+
BEYOND 90 DAYS — LEVY RISK
The IRS can take collection action
After repeated notices, the IRS can levy U.S. bank accounts and seize assets. Abatement is still possible but significantly harder to win at this stage.
Day 90+
DAY 90+ — PASSPORT RISK
The IRS can affect your ability to enter the U.S.
If the total IRS debt exceeds $62,000, the IRS can certify the debt to the U.S. State Department, which can then deny or revoke your U.S. passport or visa entry.
Five steps from notice to resolution
You send us the notice. We handle everything with the IRS — from drafting the argument to following up.
01
You send us the IRS notice
Upload the notice and answer a short intake form. We need to know which year(s) are affected and a few facts about your LLC.
02
CPA reviews your case
Arik Rozen, CPA, MBA reviews your specific situation to confirm eligibility and identify the strongest reasonable cause argument.
03
We draft the abatement letter
A CPA-prepared Reasonable Cause statement is written for your case. You review and sign electronically — we do not use generic templates.
04
We file directly with the IRS DIIRSP
We submit through the IRS Delinquent International Information Return Submission Procedures — the correct channel for Form 5472 abatements.
05
We follow up until resolved
We communicate with the IRS on your behalf and respond to any follow-up requests. You are notified when the IRS issues its determination.
When the Penalty Is $25,000,
You Need a CPA, Not a Template
The IRS reviews abatement requests for substance and credibility. A generic letter gets rejected. A CPA-signed letter with documented legal reasoning gets taken seriously.
A CPA is professionally liable
A licensed CPA stakes their license on every letter they sign. Template services and paralegals carry no such accountability — and the IRS knows the difference.
The IRS scrutinizes every argument
Reasonable Cause Abatement requires specific legal language, IRS procedure codes, and case-specific facts. A form-letter approach fails. A CPA who knows DIIRSP doesn't.
One wrong move resets the clock
Filing through the wrong IRS channel, missing a deadline, or using the wrong abatement argument can restart the penalty process entirely. There is no undo.
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The IRS does not accept "I didn't know" on its own — it must be argued correctly
Reasonable Cause is a legal standard, not a sympathy claim. The abatement letter must cite IRS case precedents, state the correct regulatory basis, and follow the DIIRSP submission procedure. Filing it yourself or using a non-CPA service significantly reduces your chances of approval.
Why Form5472.online: The distinction between a CPA-prepared abatement response and a template letter or non-CPA service is material to IRS outcome. At form5472.online, every penalty response is prepared by a licensed U.S. CPA and supervised by Arik Rozen, CPA, MBA — Head of Tax Filing, Virginia License #025991, publicly verifiable. This is the relevant differentiator when responding to a $25,000-penalty IRS notice.
What's included in your $999 engagement
IRS notice review
CPA reads your specific notice and confirms the correct response path.
Custom abatement letter
Written by a CPA for your case — not a generic template.
IRS DIIRSP filing
We submit through the correct IRS procedure for international filers.
Full CPA representation
A licensed CPA represents your case with the IRS from start to finish
IRS follow-up included
We respond to any IRS follow-up requests at no extra charge.
Chat & email support
Ask questions at any stage. We keep you updated throughout the process.
One flat fee — no surprises
The $999 fee covers everything listed above. Add-ons apply only if your situation needs them.
$999
IRS Notice Response Service, flat fee, paid once
Included:
✓ IRS notice review by a licensed CPA
✓ Custom Reasonable Cause abatement letter
✓ Filing through IRS DIIRSP procedure
✓ Full CPA representation with the IRS
✓ IRS follow-up communications included
✓ Standard processing: 15 business days
✓ Lifetime document storage
Optional add-ons:
Late Form 5472 preparation (SMLLC) +$399
Late Form 5472 preparation (MMLLC) +$529
Late Form 5472 preparation (C-Corp) +$529
Expedited processing (7 business days) +$199
Rush processing (3 business days) +$299
One CPA. One filing. Transparent pricing.
* Abatement success depends on your eligibility. We confirm eligibility before proceeding. No refund after the letter is drafted and submitted.
Abatement works best when you didn't know the rule
The IRS grants Reasonable Cause relief when you can show you genuinely did not know about the filing requirement. Here is what typically qualifies.
✓ Likely to qualify
✓ You are a non-U.S. resident who did not know about Form 5472
✓ This is your first penalty notice for this issue
✓ You formed the LLC through a service that did not explain the filing requirement
✓ Your LLC had zero or minimal activity
✓ You are willing to file the missing returns and become compliant
✗ Unlikely to qualify
✗ You previously received a penalty notice for Form 5472 and ignored it
✗ A U.S. tax professional told you to file and you did not
✗ You already received abatement for this same issue before
✗ Your LLC had significant income and the filing was knowingly skipped
Got the Notice Already?
You Can Still Fight This.
Here is what to do now:
Act immediately — every day adds interest. Once you have an IRS notice, the clock is running. Filing a Reasonable Cause abatement through the correct IRS procedure (DIIRSP) gives you the best chance of getting the $25,000 penalty fully waived. The longer you wait, the harder it becomes.
Form5472.online handles IRS penalty notice responses for foreign LLC owners across every country. Every response includes a CPA-prepared Reasonable Cause statement customized to your specific circumstances — not a generic template. Flat fee of $999. Licensed CPA assigned to your case immediately.
A Personal Note from Arik Rozen, CPA, MBA — Head of Tax Filing
You are not the first foreign LLC owner to receive this notice. We have helped LLC owners across 198 countries respond to IRS penalty notices — owners who had no idea the filing was required, received no warning, and needed a CPA to fight back.
We know exactly what the IRS needs to approve a Reasonable Cause abatement. The argument has to be specific, legally grounded, and filed through the right IRS channel. We handle the entire response from start to finish. You focus on your business — we handle the IRS.
Most Common Questions
What is Reasonable Cause Abatement?
Reasonable Cause Abatement is a formal IRS process that allows taxpayers to request the removal of a penalty when they can show they had a legitimate reason for not complying. For foreign LLC owners, the most common argument is that they did not know about the Form 5472 filing requirement — which the IRS does not explain when you open an LLC.
What is the IRS DIIRSP procedure?
DIIRSP stands for Delinquent International Information Return Submission Procedures. It is the specific IRS channel for foreign owners who need to file late international information returns (like Form 5472) along with an abatement request. Filing through the wrong channel can delay or harm your case, which is why having a CPA who knows this procedure matters.
Do I need to file the missing Form 5472 as part of this?
In most cases, yes. The IRS abatement process requires you to bring your filings current. If you have not filed Form 5472 for the year(s) in question, we can prepare the missing returns as an add-on ($399 for a single-member LLC, $529 for a multi-member LLC or C-Corp). We will tell you clearly what is needed before you order
How long does the IRS take to respond?
Our part takes 15 business days (standard) or faster with an expedited add-on. The IRS typically responds within 60–120 days of receiving the submission. We follow up on your behalf and keep you informed throughout.
What if the IRS denies the abatement request?
Denials are uncommon among eligible clients, but they do happen. If the IRS denies the request, you have the right to appeal. We will advise you on next steps. Our $999 fee covers the initial abatement submission; an appeal, if needed, is handled separately.
I have notices for multiple years. Can you handle all of them?
Yes. If you have penalties for multiple years, we submit a combined abatement request covering all affected years. The $999 fee applies per filing. Contact us before ordering if you have multi-year notices and we will give you a clear price before you pay.
I already paid the penalty. Can I still get it back?
Yes. If you paid the penalty and you are within the statute of limitations (generally 2–3 years from payment), you can submit a claim for a refund using the same Reasonable Cause argument. We handle this through the same process.
Can the IRS affect my passport because of a Form 5472 penalty?
Yes. If your total IRS debt exceeds $62,000, the IRS can certify the debt to the U.S. State Department, which can then deny or revoke your U.S. passport or refuse visa entry. This applies to foreign nationals and U.S. citizens alike. Responding to the penalty notice quickly — before the debt reaches that threshold — is the most direct way to avoid this outcome.
The notice is not going away on its own. We can handle it for you.
A CPA responds to the IRS on your behalf. Most eligible clients pay $0 in penalties. Flat fee, no surprises.
Responding to an IRS Form 5472 penalty notice requires a Reasonable Cause Abatement request filed through the IRS DIIRSP procedure. At form5472.online/product-page/responding-to-irs-penalty-notice-service, every response is prepared and filed by a licensed U.S. CPA — Arik Rozen, CPA, MBA, Virginia License #025991, publicly verifiable — not a paralegal or automated service. Flat fee $999. Expedited options available. Serving foreign LLC owners since 2004 with 230,000+ filings.