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Mark Taylor
Mark Taylor, Certified Public Accountant (CPA)
Category: Tax
Satisfied Customers: 756
Experience:  Certified Public Accountant
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Is there an abatement for failure to timely file Form 1065

Customer Question

Is there an abatement for failure to timely file Form 1065 or alternate methods for proof of filing? A Form 1065 was filed prior to April 15th (4/12), but somehow the IRS claims that it was not received until 4/25. No one seems to be able to find the USPS receipt for filing that might have substantiated the filing date. The partnership is less than a year old (first year filed), but has over 14 partners, so it does not qualify for the normal abatement procedures. Looking to determine if there is another valid excuse that might be found acceptable or abatement program that would provide some relief.
Submitted: 1 month ago.
Category: Tax
Expert:  Mark Taylor replied 1 month ago.

Hi, my name is Mark. I will be happy to help you with your question. Please give me a moment to prepare your response.

Expert:  Mark Taylor replied 1 month ago.

Ideally, you would like to provide proof of mailing. The IRS should have a copy of the envelope that you sent the return in. The envelope would have the post mark date on it. This would show if the return was mailed prior to April 15th.

Regardless, you would qualify for the first time abatement of the penalty. To qualify for this you did not previously have a return to file or you have had no penalties in the three prior years, you are current in your tax filings, and you are current in all of your taxes paid.

Expert:  Mark Taylor replied 1 month ago.

I hope you found this information to be beneficial. If this answered your question please take a few moments to rate my response. A rating is needed in order for me to receive credit for helping you today. The rating bar is located at the top of the page – ranging from 1 to 5 stars. If you need me to clarify aspect of my response or if there are additional areas of the question that you would like me to consider please let me know. I would be happy to continue the discussion. It has been my pleasure helping you today.

Customer: replied 1 month ago.
In the stated facts, the company was in its first year, so it does not have 3 years of prior returns. It is strange that first year filers have no relief. How do I get a copy of the envelope with the cancelled postmark from the IRS. They claim the penalty was assessed because it was received 4/25. They would not tell the date the envelope was postmarked.
Expert:  Mark Taylor replied 1 month ago.

You would have relief to first time abatement. It is either or ..... so either the first time you were required to file the return or your have not had any penalties for 3 years. You should qualify for the first time abatement.

The copy of the envelope should be associated with your return. I would send in a request to see the postmark date.

For the First Time Abatement you can request the first time abatement over the phone or you could send a letter. On the letter you would want to include the taxpayer's name, EIN #, Tax Year, Tax Form, Penalty Amount and Penalty Type. You would want to clearly state that you meet the First Time Abatement requirements.

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