{"data":{"id":"us/26-cfr-301.6656-1","jurisdiction":"us","citation":"26 CFR 301.6656-1","heading":"-1 Abatement of penalty.","body":"(a) Exception for first time depositors of employment taxes—(1) Waiver. The Secretary will generally waive the penalty imposed by section 6656(a) on a person's failure to deposit any employment tax under subtitle C of the Internal Revenue Code if—\n(i) The failure is inadvertent;\n(ii) The person meets the requirements referred to in section 7430(c)(4)(A)(ii) (relating to the net worth requirements applicable for awards of attorney's fees);\n(iii) The failure occurs during the first quarter that the person is required to deposit any employment tax; and\n(iv) The return of the tax is filed on or before the due date.\n(2) Inadvertent failure. For purposes of paragraph (a)(1)(i) of this section, the Secretary will determine if a failure to deposit is inadvertent based on all the facts and circumstances.\n(b) Deposit sent to Secretary. The Secretary may abate the penalty imposed by section 6656(a) if the first time a taxpayer is required to make a deposit, the amount required to be deposited is inadvertently sent to the Secretary rather than deposited by electronic funds transfer.\n(c) Effective/applicability date. This section applies to deposits and payments made after December 31, 2010.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Additions to the Tax, Additional Amounts, and Assessable Penalties"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f1a11febe3d7fde5a186c1274956b85c48d7dfc23a221ffa055b15e772e5c254","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6655-1","next":"us/26-cfr-301.6657-1"},"notice":"GroundRules: Original legal text. Not legal advice."}