My tax return of 2011 was audited and charged a 20% accuracy related penalty under 6662d. I talked to the tax examiner and she asked me to write an explanation letter to get the penalty abated. I did that, but she denied my abatement. What can I do now? Should I try to get it abated in the local office? How much can the local IRS office e do? I haven't used the official abatement form yet.