PINEXPinhole Neutron Experiment
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To obtain information on how the IRS computed the penalty (and interest), request a PINEX (Penalty and Interest Explanation) report.
PINEX can be furnished for all types of computer-generated penalties or interest except for the failure to deposit penalty.
A PINEX can be requested from your local district office or by writing to your respective service center for the attention of the IRS-Adjustments/Correspondence Branch.