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Form 990 Penalty Abatement Manual E-book and
Successful Reasonable Cause Penalty Abatement Example Letters
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Note: All electronic document packages offered below contain the penalty manual, the letter template, and the sample successful reasonable cause abatement request letters.
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Book Table of Contents:
IRS Form 990 late filing and failure to file Form 990 penalty abatement.
CPA’s requesting abatement on behalf of clients.
- What if it’s your (the CPA’s fault)?
What penalties does this report apply to?
- Penalties against the corporation.
- Penalties against managers.
- Loss of tax-exempt status and retroactive reinstatement.
How much are the penalties and how are they calculated?
What does the IRS say about penalty abatement.
What does the law say about penalty abatement?
What to do when your organization receives a notice from the IRS.
When to call the IRS on the phone.
- What number should you call to reach the IRS?
What is Reasonable Cause?
Mitigating factors that help to establish reasonable cause.
Events beyond the filer’s control (impediment to filing).
Successfully blaming your CPA.
Acting in a responsible manner.
From the IRS Penalty Manual.
Establishing the facts contributing to the organization’s non-compliance.
Crafting a successful reasonable cause argument.
Using the 5-Step System:
- Summary of the Five Steps.
- Step One.
- Step Two.
- Step Three.
- Step Four.
- Step Five.
Example paragraphs for other circumstances.
- What if you filed on time but the IRS says you didn’t file or that you filed late?
- What if you are a new organization and didn’t know you had to file Form 990 until you received a notice from the IRS?
- What if you are an organization that has been in existence for a number of years but has never filed Form 990, even thoug you were required to do so?
- Example letter.
- What if you were aware of the filing requirement, but didn’t realize you actually met the requirement until after the due date of the return?
- What if your CPA (or other professional representative) agreed to prepare an extension of time to file (or let you to believe so) but forgot or otherwise failed to file the form on time, resulting in penalties?
- What if YOU are a CPA or attorney and forgot to file an extension or missed the return filing deadline?
- What if your CPA or other preparer was incompetent and failed to file complete returns, resulting in penalties?
Dealing directly with the IRS.
What happens when the IRS receives your abatement request letter?
Need help writing the letter?
About faxing a letter to the IRS.
Retroactive Reinstatement of tax-exempt status.
- Actions the organizations must take.
- When the organization must act.
- Items that must be submitted to the IRS to request retroactive reinstatement.
- Reasonable cause standard for retroactive reinstatement.
- Subsequent automatic revocations.
Appendix A: Other penalties that a Form 990 filer may be subject to.
Appendix B: Pre-mailing Checklist.
This e-book contains detailed instructions on how to write and submit your reasonable cause letter to the IRS.
When you order this instructional book, you’ll also receive a Microsoft Word document which has a letter template you can use to structure your letter. It’s filled with helpful hints and language to get you started and guide you through the entire process of crafting an excellent letter. Just cut, paste, and edit to suit your facts and circumstances.
The Word document also contains the entire text of ten reasonable cause letters that were successful in having late-filing penalties abated.
Regardless of which package you purchase, you will receive an e-book delivered electronically as a pdf file along with a Microsoft Word file with the letter template and sample letters. The advantage to receiving an e-book is that you don’t have to wait a week to receive it. It will be delivered to you almost immediately after you complete the transaction.