If you’ve ever had an IRS penalty assessed against you, you know how distressing that can be. Here, I discuss Internal Revenue Code (IRC) section 6751(b), Procedural Requirements of IRS Penalties. It is a Code section that defines the legal requirements the IRS must follow “before” assessing a tax penalty against a taxpayer. It provides insight into one of your best defenses to an IRS penalty. The lesson to be learned is — make the IRS prove that it followed the legal requirements imposed upon it by Congress. Without following IRC 6751(b), the IRS penalty cannot stand, it is unlawful. IRC 6751(b) is not your only defense against IRS penalties (reasonable cause for example), but it can be one of your best. I hope you find my video helpful and useful in your IRS negotiations.