1. Health Issues: During the years 2022 and 2023 I experienced severe health problems that significantly impacted my ability to fulfill my responsibilities as the Secretary of Analytic Research Foundation. These health issues rendered me unable to carry out essential organizational tasks including tax preparation and filing. 2. Electronic Filing Challenges: In addition to my health challenges our organization encountered unexpected difficulties with the new electronic filing requirements implemented by the IRS during this period. Despite our best efforts to adapt to the new system we faced technical issues and delays that hindered our ability to file the required tax returns electronically. I respectfully request that you waive any penalties and fees.