Hello,

My client is a partnership with two partners that filed its initial Form 1065 for year 2014. An extension was filed by 15 April 2915 using regular USPS mail. Form 1065 was completed and filed about three months later. The partners are a married couple that live in Europe.

Now an IRS notice demanding $1,950.00 for late filing year 2014. The IRS said my extension was not received.

So i have prepared a Form 843 for penalty abatement. Anyone ever do this?