SamJack wrote:

- quote -

Not really--in reality, assuming the IRS acted properly in
denying that you had reasonable cause (a fact we can't say
much about since you gave no details), the fact that they
didn't act for an extra 30 days actually gave you use of
those funds for another 30 days. Absent some really strange
facts, most likely you didn't suffer any harm from the IRS
not acting within the time period they mentioned--and, in
any event, they weren't under any obligation to act within
that period to begin with.

--
Ed Zollars, CPA
Phoenix, Arizona

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"SamJack" <infomaker[at]yahoo.com> wrote:

- quote -

I do believe it is possible to appeal. But sitting here and
not having seen any of the paperwork or correspondence that
you have, its hard to be more specific as to what might be
involved in your case.

You might want to consult with your own CPA/tax advisor.

--
<<< Benjamin Yazersky CPA [NJ & NY] > >
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"SamJack" <infomaker[at]yahoo.com> wrote:

- quote -

No.

- quote -

The abatement denial letter you received from IRS should be
designated an 854C letter. I haven't reviewed one in a
while but as I recall the letter runs two or three pages.
Toward the end, the letter should explain that you have the
right to appeal the denial and the procedures for pursing an
appeal. If the penalty has been paid and you are within the
statutory time limit (two years as I recall), another option
is to file suit in U.S.district court of the U.S. Court of
Claims. Due the expense and complexity of going to court,
filing suit is not a meaningful option for most taxpayers.

If your facts support a reason cause exception for failing
to file by the due date, you should should invoke your
appeal rights. But before you do so, it would benefit you
to consult with a tax professional, preferably a Certified
Public Accountant (CPA) or an Enrolled Agent (EA).

Reasonable cause exceptions for failing to file by the due
date are covered in Internal Revenue Manual (IRM) 20,
Chapter 1. For your convenience, I've pasted a link below.
At the link, click on "Relief from Penalties" and "Methods
of Appealing Penalties."

http://www.irs.gov/irm/part20/ch01s01.html

Barney Byrd

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SamJack wrote:

- quote -

Were they obligated? Not in the least. After all, you're
dealing with the government here, and the bureacracy.
Their corrspondence workload varies, from heavy to
extremely overburdensome, and I'm really amazed sometimes
that they manage to answer everything. eventually.

Christmas Cheer$,
Harlan Lunsford, EA n LA

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"SamJack" <infomaker[at]yahoo.com> wrote

- quote -

No, but it would be nice if they were a tad more realistic
about the timing of correspondence, in both directions.

- quote -

No, but you can ask again. Basically asking for them to
review the denial. You have to really believe that the
"cause" is reasonable, maybe even being able to show that
the cause has been accepted by the Service in the past. Look
for PLR's, or court cases that support your position.

--
Paul A. Thomas, CPA
Athens, Georgia
taxman at negia.net

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I was charged a large penalty for for filing my return late
in year 2000.

Recently, I wrote a letter making a case for 'reasonable'
cause in an attempt to get the penalty reduced or
eliminated. Which is allowed by IRS reg.

Unfortunately, it was denied.

After I sent a letter, I received a notice from IRS saying
that they received the letter and that day would act within
30 days from the date the notice was generated.

Almost two months (60 days) later, I recieved the denial.

My question is this, was IRS obligate to come to a decision within
the 30 days they specified? If so, do I have a case to get my penalty
reduced/waived?

Any help would be greatly appreciated.

Sam

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