PENALTY ABATEMENT REQUEST-FAILURE TO-FILE PENALTY TAXPAYER CONDUCTS A RELIGIOUS TRAINING SCHOOL FOR TEENS AND PRE-TEENS TO SUPPLEMENT CHURCH GUIDANCE AND CATECHISM CLASSES. IN CALENDAR YEAR 2021, DUE TO COVID RESTICTIONS, THE SCHOOL WAS CLOSED FOR SEVERAL MONTHS AND NO EMPLOYEES OR VOLUTEER WORKERS WERE AVAILABLE AND OPERATIONS WERE COMPLETELY DISRUPTED. ALL ACCOUNTING RECORDS HAD TO BE COMPLETED AND THE TAXPAYER WAS CLOSE TO CLOSING THE SCHOOL COMPLETELY. THE FINANCIAL SECRETARY ALSO CONTRACTED COVID, SO WAS UNABLE TO WORK AT FULL CAPACITY. AS A RESULT OF THESE CIRCUMSTANCES, ADMINISTRATIVE DUTIES WERE PUT ON HOLD (NO PERSONNEL WERE AVAILABLE) INCLUDING FILING AN EXTENSION REQUEST FOR FILING FORM 990PF WHICH DID NOT GET TIMELY FILED. RECORDS AND INCOME/EXPENSE SUMMARIES WERE NOT COMPLETED UNTIL NOVEMBER,2022, NECESSARY FOR PREPARING FORMS 990PF FOR 12/31/2021 AND OPERATING REPORTS. COVID-19 CREATED EXTREMELY ADVERSE OPERATING CIRCUMSTANCES FOR EVERYONE OPERATING A BUSINESS PARTICULARLY MARIUM QUARAN ACADEMY WHICH STARTED OPERATIONS IN OCTOBER,2020, AND EVEN THE IRS, WAS SEVERELY IMPACTED DUE TO LACK OF PERSONNEL. IN CONSIDERATION OF THE ABOVE CIRCUMSTANCES AND THE HAVOC CREATED BY COVID-19, TAXPAYER RESPECTFULLY REQUESTS THAT IRS CONSIDER A ONE TIME WAIVER OF THE FAILURE TO FILE PENALTY EVEN THOUGH THIS IS ONLY THEIR SECOND YEAR OF OPERATIONS; THEIR 12/31/2020 990PF WAS TIMELY EXTENDED AND FILED. THE COMPANY HAS TAX-EXEMPT STATUS SO THAT THERE IS NO UNPAID TAX LIABILITY, AND THE PENALTY IF ASSESSED WOULD CREATE A SEVERE, FINANCIAL HARDSHIP WHICH WOULD CRIPPLE TAXPAYER'S HUMANITARIAN EFFORTS TO TEACH RELIGIOUS MORALS TO CHILDREN. TAXPAYER HAS ALSO TAKEN STEPS TO ALLEVIATE THE CURRENT SITUATION SO IT DOESN'T HAPPEN AGAIN BY HIRING A CPA FIRM TO MAINTAIN REVENUE/EXPENSE RECORDS AND TIMELY PRERARE FUTURE TAX RETURNS ON A TIMELY BASIS. PLEASE ADVISE AS TO YOUR DISPOSITION OF THE MATTER AT YOUR EARLIEST CONVENIENCE.
Focus Areas
Youth Development
Application Information
Accepts Unsolicited ProposalsNo — Preselected Only