"Paul A Thomas" <taxman[at]negia.net> wrote:

- quote -

You can ask to have a penalty waived before it's assessed.
The problem is that when the request goes with the return to
a Whatsamatta U campus, it's likely to be ignored.

--
Phil Marti
Clarksburg, MD

Moderater: One of my childhood friends went to Whatsamatta U!!

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Vic Dura <vpdura[at]clutterhiwaay.net> wrote:
- quote -

My experience with my late father's taxes suggests that
the personal representative should file a return for
the dececent, enclose a check for any taxes due, and
include a letter explaining the circumstances.

If the situation is complicated (as it was with my
father) then the IRS may kick it over to their in-house
"Taxpayer Advocacy Service" (I may have munged the exact
name here) and a case-officer will be assigned.

FWIW, my experience with the TAS was a positive one and
the officer helped guide me through what could have
been a bewildering morass. She suggested, near the end
of the process (which took about five months), that I
request an abatement for late filings. I did, and the
request was granted.

:.... If a letter
:is appropriate, would it be sent to the same address as the
:return?

I did, along with the return for the late year. "Years"
in my case.

:The TP was ill during the last part of 2004 and passed away
:in January 2005. The personal rep has just now found that
:the TP did not file for 2004. No estate tax return is
:required.

The impression I got from my case officer was that this
happens a fair amount, so there is not a really high
threshold to convince the IRS of the circumstances.

--
Al B. Wesolowsky o Unlike J. W. Hardin, my foolish moves
abw[at]bu.edu o have been many.
Boston University o ---Michael Murphey

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"Vic Dura" <vpdura[at]CLUTTERhiwaay.net> wrote:

- quote -

There's no form. You can send the letter with the return,
but be sure to keep a copy. Chances are good that the
letter will be ignored and the penalty assessed. Once you
get the bill for the penalty, send the letter to the address
indicated on the bill. You shouldn't have any trouble
getting the penalty waived.

--
Phil Marti
Clarksburg, MD

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"Vic Dura" <vpdura[at]CLUTTERhiwaay.net> wrote

- quote -

Sounds like a letter explaining the facts would be
sufficient.

Mind you that the letter is of no concern until the late
filing penalty is assessed. Till then, there's nothing
anyone can do. You can't request in advance, to have the
late filing penalty abated, when there isn't a late filing
penalty ~to~ abate.

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

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How does one go about requesting an abatement of a late-file
(1040) penalty. Is there a particular form to use or can a
TP personal representative just write a letter describing
what he believes to be mitigating circumstances for the TP
not filing the 2004 return in a timely manner. If a letter
is appropriate, would it be sent to the same address as the
return?

The TP was ill during the last part of 2004 and passed away
in January 2005. The personal rep has just now found that
the TP did not file for 2004. No estate tax return is
required.

Thanks for any comments.

--
To reply to me directly, remove the CLUTTER from my email address.

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