Taxpayer is Entitled To Penalty Abatement Based on Mental Incapacity, Even Where Third-Party Has Durable Power of Attorney

In Chief Counsel Advice 201637012 the IRS has determined that whether a taxpayer qualifies for abatement of failure to timely file and pay penalties turns on whether the delinquencies were caused by her mental incapacity.

In so holding, the CCA found that the fact that another individual was authorized under a durable power of attorney (POA) to act on the taxpayer's behalf during the relevant time period was irrelevant to whether the penalties should be abated.

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