If you fail to submit your Form 2290 Online Filing or HVUT payment before the August 31 deadline, the IRS will send you a notice with the penalty. There are instances of the IRS waiving the penalty for extenuating circumstances, though this is rare and shouldn’t be relied upon. The IRS may also issue penalties for making false or fraudulent claims on returns such as misrepresenting the vehicle mileage or gross weight.
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