Im not sure I understand how overdue taxes is caused by domestic violence, but if its reasonable cause for abatement, then wait for the penalty bill and reply with reasonable cause.

The only thing Im aware of that refers to penalty and domestic violence is when someone takes an early retirement distribution they can waive the penalty on the first 10k they take....I cant remember if thats IRAs only, Id have to go back and read my CE book again, I only research for things like this when its my own paying client.