One of my clients was late in paying taxes owed on his 2023 returns. He wants to request a fee abatement and has not been penalized in the past three years by the IRS (apparently that's the applicable time window).

It's my understanding he can simply apply and the IRS tax representative will make the request directly through the system right on the phone. IF the request is denied there is a second step to the process and that is to answer a set of questions as to why the tax payment was late.

When I initiated the discussion with the tax rep, however, he immediately moved to step two and began asking questions. Not being terribly familiar with the process, was the tax rep wrong in not asking the system software for an abatement first? I'd obviously prefer the easiest step be taken first before the client has to answer a number of questions. I'd be most appreciative to hear of others' experiences and guidance.