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How to get a Partnership return late filing penalties abated. Notice 2017-47 or any other ways like irc relief What about Rev Proc. 84-35?

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Level 2

TP did not file an extension and received a penalty on a partnership return.  What is the best way (easiest) to get the penalty abated?

In the past I have written a letter with Rev Proc. 84-35 attached and it worked but I can't remember the numbers.  Also what about 2017-47...

Thanks in Advance!

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Level 8

Easiest way is with first time abatement.


https://www.thetaxadviser.com/issues/2013/jul/buttonow-july2013.html


2017-47 - if they filed late because of the change in due date of the return, then use that.


If the partners filed their personal returns timely, and included all of their distributive share of the partnerships income (and other requirements) then you can use Rev Proc 84-35.


https://www.bradfordtaxinstitute.com/Endnotes/Rev_Proc_84-35.pdf

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Level 8

Easiest way is with first time abatement.


https://www.thetaxadviser.com/issues/2013/jul/buttonow-july2013.html


2017-47 - if they filed late because of the change in due date of the return, then use that.


If the partners filed their personal returns timely, and included all of their distributive share of the partnerships income (and other requirements) then you can use Rev Proc 84-35.


https://www.bradfordtaxinstitute.com/Endnotes/Rev_Proc_84-35.pdf

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Level 2
Do you know where to mail the letter to under Rev Proc 84-35
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Level 8
Normally, it would be the address listed on the notice - or the address used to file the tax return
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Level 2
I called the Tax Prac. Hotline and they abated it over the phone (One-time abatement over the phone)  Thanks for your help!  btw, tp didn't qualify for the 84-35 because they made an election way back when
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Level 1

This is helpful, thank you! I'm curious whether your partnership was an LLC? Same rule?

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