Form 0853c - Penalty Waiver Or Abatement Disallowed/appeals Procedure Explained - Sample Page 4
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(1099, K-1, W-2, etc.). However, ______________________________________
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_____________ you were unable to obtain the forms you needed to
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take care of your taxes. In general, we do not consider a lack of
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forms an acceptable reason for not filing or paying timely because IRS
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makes the forms available at a number of locations. If you are unable
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to obtain a form, you can estimate your tax and request an extension
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of time to file (no form is required). It is reasonable to expect you
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to obtain any needed forms within this extended period.
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You were penalized for late filing because a return is not considered
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timely unless it is signed. The fact that __________ ____________________.
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a
_______________ your move was disruptive and caused you not to
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meet your tax obligations on time. However, reasonable cause is based
a
on circumstances that were beyond your control. A relocation or move
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is not an unusual or unexpected event and should not prevent you from
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meeting your tax obligations.
a
b
____________ you were unable to pay your federal taxes on time.
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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
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computed on income you have already received, and it is your
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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
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from timely filing or paying. We apologize for any inconvenience you
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had, but it is your responsibility to timely file and pay your taxes.
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d
___________ your failure to meet your tax obligations on time
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was directly related to your unique situation and involved no
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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
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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,
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____________ should not prevent you from taking care of your
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taxes on time. Since you were able to work and carry out normal daily
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activities, it is reasonable to expect you to handle your tax matters
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in a timely manner.
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We appreciate the fact that _________________________________________
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and that there was no willful intent on your part. However, a penalty
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can be removed only because timely action was prevented by
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circumstances beyond the taxpayer's control. We appreciate the action
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you took, but it is not a basis for removing your penalty(s).
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g
You claim that you did not meet your tax obligations because you found
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the requirements to be too complex. However, if you do not understand
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the filing requirements, you are responsible for obtaining qualified
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advice. IRS employees provide such advice free of charge.
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_________________ you have a good history of meeting your tax
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