Another tax season has come and gone. But, for many U.S. taxpayers, this does not mean they can breathe a sigh of relief until next year. An estimated seven million U.S. taxpayers fail to file with the Internal Revenue Service (IRS) annually—many of whom owe more than they can afford to pay.

If you are behind on your federal income tax obligations, you are responsible for interest and penalties in addition to the taxes that you owe. But, you may also qualify for penalty relief from the Internal Revenue Service (IRS). Here, New Jersey tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group, discusses the eligibility requirements for penalty relief, as well as some of the options you may have if you don’t qualify.