Tony Cox wrote:

- quote -

I looked for compliance and credibility. If the taxpayer
filed prior and subsequent returns, and could produce a copy
of the missing 1065 which matched timely filed related
1040s, I'd recommend penalty abatement.

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"Tony Cox" <tc[at]coxrt.com> writes:

- quote -

Once you can prove you mailed them something, the burden of
proof shifts to th IRS to prove that what was in the
envelope wasn't what you say it was. If they can't prove
that there was something else in the envelope, then they can
ask you to resubmit the paperwork they claim they never
received, but they can't penalize you for them allegedly not
having received it.

- quote -

I am pretty sure that the IRS agent who acted in this was
was going beyond the bounds of his legal authority. If I'd
been on the wrong end of that agent's treatment, I certainly
would have filed a complaint about it with this IRS and
anybody else who'd listen.

--
Help stop the genocide in Darfur!
http://www.genocideintervention.net/

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<pleasedontemailme[at]dot.com> wrote:

- quote -

How do they know what you sent in the certified
letter? I had an IRS agent continue to pursue me for
an alleged failure to file a partnership return even with
the return receipt because "you could have put anything
in that envelope".

Perhaps the IRS deliberately discards the occasional
return and hassles the filer to promote their e-file system.

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Kompu Kid wrote:

- quote -

I would not be at all surprised to learn that IRS might
occasionally lose or misplace loose forms.

Bill

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Kompu Kid" <deguza[at]hotmail.com> wrote:

- quote -


- quote -

I work for a large non-profit organization; we file 8 form
990s each year and 2 1120s. We receive at LEAST one letter
every year saying we failed to file one of these forms. As
a result of this experience, we always send certified,
return receipt requested. Sending a copy of the return
receipt and a copy of the tax return always settles the
matter. With the new e-file requirements it should become a
non-issue in the future.

However, if your assets are fairly minimal and average
annual receipts are under $25,000, you may not be required
to file at all.

-Crystal

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"Kompu Kid" <deguza[at]hotmail.com> wrote:

- quote -

From my experience (twice) the IRS will mitigate penalties
for small non profits if you write an apologetic letter (in
our case the then treasurer did not file). Interest will
not be waived.

If that doesn't work see if a Tax Attorney will make a call
on a pro bono basis.

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Kompu Kid wrote:

- quote -

IRS wants evidence of timely mailing -- a document or
testimony by a disinterested witness.

- quote -

A very tiny %, especially returns like a 990 which go to
files and sit. No need to pull them for audit or collection
matters, a few of which do not get properly refiled.

- quote -

The USPS can provide stats of extremely tiny %. No defense
anyway.

When neither facts nor law are behind, we argue like hell.
Provide an affidavit by the Treasurer, recalling timing and
stepstaken to prepare and mail the return. Ditto any
statement by another person in the org recalling the
Treasurer doing so, like requesting information/records from
them.

Argue that the Treasurer is a volunteer but still has full
fiduciary responsibility to meet tax filing requirements.
IOW, this person's statement has greater weight at face
value as he's not protecting a compensated job. If a
501(c)(3), argue that the org further has heightened
responsibility to timely file, is confident it did so, and
has always done so. If a noncharitable nonprofit, argue
that the IRS is less prejudiced by (now) late filing of a
small 990.

Fred F.

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I am on the board of a very small non-profit charitable
organization, all manned by volunteers. Even our treasurer
who keeps our books is a volunteer.

A few month ago we got a letter from IRS claiming that we
have not filed the 2003 forms.

Upon going through our records, our treasurer found out
that:

- There were two extension sought, and granted by IRS.
- Our volunteer treasurer (a different person) had sent a $
25 fee for filing via Intuit.
- She sent the forms a few days before the last extension
ran out.

Our treasurer wrote to IRS, explaining that we did indeed
filed the forms, and sent copies of the forms, and IRS
extension, etc.

We got a letter saying that "the information submitted does
not establish reasonable cause or show due diligence". IRS
now wants a hefty penalty.

There is, however, an appeals process, which we are
intending to go through.

My questions are:

- What would convince IRS we indeed filed the forms? Isn't
what we already sent sufficient?
- How often IRS folks loose forms or misplace it?
- What if our forms got lost in the mail? Can we use this
as a defense?

Any other recommendations are appreciated.

Deguza

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >