Late filer

[Roberts]

A client of mine took it upon themselves to file a return for a company that has no assets, liabilities, no revenue or expenses. In the past they have always just printed up a label, pasted it onto the front of the 1120S and mailed it into the IRS with no additional numbers. Oh, they also signed it.

This year they forgot and mailed it into the IRS on March 17th and the IRS is fining them $178 for being late. Is there a way to void that late filing fee for last year? If we write a letter to the IRS explaining that there isn't anything due with the return and it is for informational purposes only, will they waive the penalty?

[equinecpa]

I'd like to add to your question if I may: Every corporation (other than exempt corps) are required to file a return annually or they not?

In your friends circumstance I believe a letter requesting waiver of the penalties might find relief given the circumstances.

[Burke]

I have had it waived in like circumstances. It may take more than one letter. Argue.