Discussion:Using Rev Proc 84-35 for relief of late filing penalty

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Discussion Forum Index --> Advanced Tax Questions --> Using Rev Proc 84-35 for relief of late filing penalty


Discussion Forum Index --> Tax Questions --> Using Rev Proc 84-35 for relief of late filing penalty

CPAat25 (talk|edits) said:

9 February 2009
I have looked at a lot of discussion citing Rev Proc 84-35 and I think it will work perfectly for my client. However, I saw some information indicating that the partners all need to sign a statement saying that they did file their returns timely, reporting the partnership income, ect.... Has anyone else done this? I drafted a letter stating why they qualify for relief, cited reasonable cause, and requested abatement. Is a statement from the partners necessary?

Lhhesscpa (talk|edits) said:

9 February 2009
I've done it successfully a number of times. -- Larry Hess, CPA | Albuquerque, NM

Taxalmancer (talk|edits) said:

10 February 2009
In December I filed a penalty abatement citing Rev Proc 84-35 and SCA 200135029. I did not have the partners sign statements and the IRS just abated the penalty on Feb 2nd. It works.

CPAat25 (talk|edits) said:

16 February 2009
Thanks so much for the advice!

Hunter07 (talk|edits) said:

17 February 2009
CPAat25- I have even resolved a situation like this on the phone with the Practitioner Priority line.

To join in on this discussion, you must first log in.
Personal tools