BobKamman
Level 15
3 weeks ago
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
Isn't it all failure to file for the first five months, and then the 1/2% failure to pay kicks in?
But the first thing to do is find out if he qualifies for "first time abatement."
I'm not sure that "reliance on negligent preparer" works as reasonable cause these days, but it's worth a try if FTA is not available.