If this is the first year that you request that the IRS abate your late filing penalty, then it is most likely that they will honor your request.
Provide the facts, be cordial and send your letter certified mail return receipt requested. This way you will have proof that the request has been received by the IRS.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
