Yes — if you failed to file or pay on time due to circumstances beyond your control, you can request penalty abatement for reasonable cause. Examples include serious illness of yourself or an immediate family member, natural disasters, reliance on incorrect advice from the IRS, or a fire that destroyed your records. "I forgot" or "I didn't know" generally don't qualify. To request abatement, write a letter to the IRS explaining the circumstances and attach supporting documentation (like medical records or a death certificate). The IRS evaluates reasonable cause claims on a facts-and-circumstances basis, so be specific and thorough in your explanation.