According to a TIGTA report released today, TIGTA found that 59 of 140 sampled penalty appeal cases were not abated in accordance with IRS Office of Appeals criteria, and estimated that more than $39 million in penalty abatements were incorrectly abated in 2013.  Approximately $127 million in penalties were abated in 2013.  The IRS plans to provide additional training to Appeals Technical Employees who deal with penalty abatement cases and to review existing delegated settlement authority and evaluate any risk associated with the current delegation.