The Internal Revenue Service (IRS) has a complex system of income tax penalties for underpayments, ignoring rules, failing to file a return or filing late, and a number of other infractions. The last schedule revisions were completed in 1989 and the purpose was to eliminate overlapping penalties. The current schedule is designed to charge a single penalty for a single infraction. Unfortunately it is quite common for taxpayers to still get charged multiple penalties because multiple infractions can be identified by agents. The size and number of penalties on an account can make a big difference in the total owed the government. It often makes sense to get legal assistance in dealing with the IRS to try and remove or reduce penalties. This process requires filing an appeal of the charges with the IRS. On top of penalties there are also interest charges calculated on unpaid taxes and the calculation begins on the date the tax return was due. A taxpayer can ask to meet with the IS and he or she also has a right to representation. So if you owe a penalty you believe is unfair or you cannot afford to pay, it is important to deal with the matter right away. Too many people ignore the IRS collection notices and end up owing more due to accumulating interest charges.