My client hit a horrible downturn in business and was not able to pay his payroll taxes in time. Any ideas? I realize an OiC is out of the question. Any success stories re: petitioning for reduced fines? Thanks 4 any help. I love you guys!

He can ASK the IRS to waive the penalties, but I suspect it will fall on deaf ears. Does not hurt to ask, though; the worst they can do is say NO!