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First Time Abate — checklist logic
FTA is an IRS administrative waiver for certain failure-to-file and failure-to-pay penalties when specific conditions are met.
First Time Abate (FTA) is described in IRS penalty-relief materials as administrative waiver relief for certain penalties when you have a clean recent compliance history, have filed required returns, and have paid or arranged to pay the tax.
Noticemath turns those conditions into a yes/no checklist you fill from your own records. Passing the checklist does not mean relief is granted — only the IRS can abate a penalty.
This G1 product does not draft or mail an abatement letter. If you choose to request relief, you do so yourself using IRS instructions.