7
(1099, K-1, W-2, etc.). However, ______________________________________
7 ______________________________________________________________________.
8
_____________ you were unable to obtain the forms you needed to
8
take care of your taxes. In general, we do not consider a lack of
8
forms an acceptable reason for not filing or paying timely because IRS
8
makes the forms available at a number of locations. If you are unable
8
to obtain a form, you can estimate your tax and request an extension
8
of time to file (no form is required). It is reasonable to expect you
8
to obtain any needed forms within this extended period.
8
9
You were penalized for late filing because a return is not considered
9
timely unless it is signed. The fact that __________ ____________________.
9
a
_______________ your move was disruptive and caused you not to
a
meet your tax obligations on time. However, reasonable cause is based
a
on circumstances that were beyond your control. A relocation or move
a
is not an unusual or unexpected event and should not prevent you from
a
meeting your tax obligations.
a
b
____________ you were unable to pay your federal taxes on time.
b
Unfortunately, a lack of funds is never considered an acceptable
b
reason for failing to file a return or pay your taxes. The tax is
b
computed on income you have already received, and it is your
b
responsibility to pay the tax in a timely manner.
b
c
________________ your inability to meet your tax obligations on
c
time was related to difficulties created by IRS. However, the fact
c
that _______________________________________ did not prevent you
c
from timely filing or paying. We apologize for any inconvenience you
c
had, but it is your responsibility to timely file and pay your taxes.
c
d
___________ your failure to meet your tax obligations on time
d
was directly related to your unique situation and involved no
d
disregard of your responsibility. In particular, this was the first
d
time _______________. However, your situation,
d
although unique, was not due to circumstances beyond your control and
d
it is not a basis for penalty removal.
d
e
______________ your failure to meet your tax obligations in a
e
timely manner was related to a transition in your life. However,
e
____________ should not prevent you from taking care of your
e
taxes on time. Since you were able to work and carry out normal daily
e
activities, it is reasonable to expect you to handle your tax matters
e
in a timely manner.
e
f
We appreciate the fact that _________________________________________
f
and that there was no willful intent on your part. However, a penalty
f
can be removed only because timely action was prevented by
f
circumstances beyond the taxpayer's control. We appreciate the action
f
you took, but it is not a basis for removing your penalty(s).
f
g
You claim that you did not meet your tax obligations because you found
g
the requirements to be too complex. However, if you do not understand
g
the filing requirements, you are responsible for obtaining qualified
g
advice. IRS employees provide such advice free of charge.
g
h
_________________ you have a good history of meeting your tax