246 Form 8752 or 1065 Penalty 247 Abatement of 1065 Penalty 270 Manual Assessment Failure to Pay Tax Penalty 271 Manual Abatement of Failure to Pay Tax Penalty 272 Failure to Pay Penalty Restriction Deletion 276 Failure to Pay Tax Penalty 277 Abatement of Failure to Pay Tax Penalty 280 Bad Ch...