Abatement Part 2; The Common Threads

The Internal Revenue Service takes in consideration several common threads (so to speak) before abating interest and penalties for taxpayers that are known for being procrastinators ! I want to go over a couple of those common threads that the IRS likes to examine:
As stated before, around 13% of the abated interest and penalties, most of this Percentage has to be paid first. Secondly, there needs to be a reasonable cause, a good faith estimate that is documented to prove the IRS made an error. Another commone thread thta the IRS looks at before abating interest, is whether or not the taxpayer is perpetually non-complaice or is this an isolated incident. A last common thread to examine is did the taxpayer self-comply or be forced to comply? Ultimately the IRS wants to make sure that the taxpayer makes a more valid attempt to be in compliance !