u/AdmirableAttempt9754

I filed taxes late and sent a letter requesting a first time abatement. I received a response saying I do not qualify for the abatement because not filing on time is not a good enough reason.

i thought first time abatements are granted by request and do not need a specific reason? everything I’ve read suggests that is the case. I have never filed late before this year. i want to dispute this, but looking for some advice on how to word my response and if there was some update that I’m unaware of?