One of the most overwhelming and frustrating aspects of any tax debt is the enormous amount that is added to your principal tax debt in penalties. These can be added for various reasons and at various times during the life of your case As a policy, the IRS enforces penalties to encourage “voluntary compliance” by supporting the standards of behavior required by the Internal Revenue Code. This consists of preparing an accurate return, filing it timely, and paying any tax due by the date required for most taxpayers whether it be an individual income tax or payroll tax. Efforts made to fulfill these obligations constitute compliant behavior. Most penalties apply to behavior that fails to meet any or all of these obligations.