that the failure to file (or to pay) was due to reasonable cause. IRM describes include the following:
- A timely mailed return that is returned for insufficient postage
- Death or serious illness of the taxpayer or his or her immediate family
-Destruction of the taxpayer's residence, place of business, or records by fire or other casualty.
-Proper forms that were not furnished by the IRS
-Erroneous information obtained from IRS personnel
-A timely mailed return sent to the wrong IRS address.
-An unavoidable absence by the taxpayer.
-An unavoidable inability to obtain records necessary to compute the tax.
-Some other inability to obtain assistance from IRS personnel.
However, the penalty will not be excused for any of the following reasons:
-The taxpayer lacks the necessary funds with which to pay the tax.
-The taxpayer was hospitalized and suffered from an illness that was not incapacitating
-The taxpayer was incarcerated.
-The taxpayer allegedly was ignorant of the laws.
