Hello, my wife's mother passed away in mid November 2019, and my wife used a local CPA firm to prepare her mother's final taxes as decease payer. Due to COVID and other logistics, taxes were not withheld and quarterly estimated taxes were not made to the state during 2019. The local CPA firm did not file the tax return until a few days after October 15, 2020, the extended deadline for filing. My wife received an interest and penalty letter from Michigan State showing proposed interest and penalty totaled to about $190 several weeks ago with a respond by date of 12/23/2020. My wife provided the letter to the local CPA right away, who said that they would review the letter, but so far there have been no communications from them (my wife tried to contact them several times asking about the status). Since the "respond by" date a only 2 days away, and we don't have time or may not be able to figure out counter-request o changes to the State's calculations of interest and penalties, should my wife -
1. at least send a letter to the state requesting waiver of the penalty due to the circumstances of dealing with her mother's death, estate, and income tax filings?
