With the new tax code, is there a new process (rev proc 84-35 not longer available?) to get the late filing fees abated ? I have a new client who provided their information in late March, which included a partnership. Individual and partnership were both filed by April 15th, but as we all know the partnership was due March 15th, so now they have a late filing fee assessment for partnership for $400. Please provide any information that you may know to get these abated.
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I think we're stuck with First Time Abatement if it applies as the only relief for 2018 until the new law sunsets or gets changed. -
My understanding is if this is the first time a Partnership has filed late in the last 7 years then they will abate the penalty. Get a POA and request that they abate.
DustyComment
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I filed a "Reasonable Cause" letter requesting abatement of late filing penalty, hope it works it was his initial form 1065Comment
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KC do you have a cite for 84-35 being superseded?Comment
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