Context: At 9:50 pm (ET) on 4/15/24, I set out to file for an extension electronically (using an IRS "partner," since--astonishingly--TurboTax Home & Business does not include any such feature), but got an Error 404 on the IRS page where their partners for this purpose were listed and linked to. I therefore saved a screenshot of Error 404 as evidence of what happened, then printed and filled out the necessary form and placed it in a letterbox at 11:13 pm (knowing that it would not be picked up until 9:00 am and thus not postmarked until 4/16). I thought the IRS might overlook the delay, given that it was their own fault for not providing adequate and reliable web resources just when they are most needed. But two months later I received a letter denying the request for an extension on the ground that it failed to meet the deadline.
Question: How can I avoid (before paying) or dispute (after paying) any penalty for late filing, on the ground that the IRS caused the failure?
P.S.: New York State presented no such a problem. I was able to request an extension on their tax site even closer to midnight.
