user2010
New Member

Tax Year Prior to 2020: Taxpayer was ill and paid the 4th quarter estimated tax late

A taxpayer who experienced personal illness and hospitalization paid her 4th quarter estimate for 2019, but it was mailed about 2 weeks late.  Sometimes events involving personal illness like this impact a person's ability to keep up with records, and submit such payments on time.  What is the best way to ask that any penalty or interest be waived or abated?