LEO G WENTE CHURCH TRUST

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WE RESPECTFULLY REQUEST THAT THE FAILURE TO FILE AND FAILURE TO PAY PENALTY BE ABATED BASED ON THE IRS'S REASONABLE CAUSE CRITERIA. ACCORDING TO IRM 20.1.1.3.2, REASONABLE CAUSE, THE IRS PROVIDES RELIEF FROM A PENALTY BASED ON REASONABLE CAUSE WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN DETERMINING HIS OR HER TAX OBLIGATIONS BUT WAS NEVERTHELESS UNABLE TO COMPLY WITH THOSE OBLIGATIONS. THE COVID-19 PANDEMIC IMPACTED ALL ASPECTS OF LIFE AND CREATED MANY UNCERTAINTIES AND CHALLENGES. ALTHOUGH THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE AND MADE A GOOD-FAITH EFFORT TO MEET THEIR TAX DEADLINES, THEY WERE UNABLE TO DO SO DUE TO COVID-19 IMPACTS. THE TAXPAYER MAINTAINED ONGOING BUSINESS RECORDS, BUT THE TAX RETURN WAS UNABLE TO BE FILED IN A TIMELY MANNER AS MANY BUSINESSES WERE REQUIRED TO BE SHUT DOWN, OR HAD LIMITED ACCESS. THE TAXPAYER ENGAGED OUR FIRM TO PREPARE THEIR TAX RETURN, AND REASONABLY RELIED ON OUR FIRM TO TIMELY COMPLETE THEIR RETURNS. HOWEVER, DUE TO COVID-19 IMPACTS, OUR FIRM WAS UNABLE TO FILE THE TAXPAYER'S RETURN BY THE DUE DATE. THE DELAY WAS CAUSED BY STAFFING ISSUES RELATED TO COVID- 19, WELLBEING AND FAMILY RESPONSIBILITIES, AND THE ADDITIONAL RESPONSIBILITIES PUT ON OUR FIRM TO ASSIST CLIENTS WITH NEW TAX LEGISLATION FROM THE FAMILIES FIRST CORONAVIRUS RESPONSE ACT AND THE CORONAVIRUS AID, RELIEF AND ECONOMIC SECURITY (CARES) ACT. HOWEVER, AS SOON AS POSSIBLE, THE TAXPAYER'S RETURNS WERE FILED; THEREFORE, SATISFYING THE REASONABLE CAUSE CRITERIA. IN ADDITION, THE TAXPAYER INDICATED "COVID-19" ON THEIR RETURN TO PROACTIVELY NOTIFY THE IRS OF THESE CHALLENGES AND THE NEED FOR PENALTY RELIEF. PLEASE SEE THE ATTACHED COPY OF THEIR RETURN NOTATING THIS RELIEF REQUEST.

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Based on 3 grants on record

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Grants Awarded (3 total)