TY 2020 IRS 990 e-File Render
Name:
JO JOS HEEP CORPORATION
Explanation:
The Taxpayer hereby requests that the IRS not assess penalties in connection with the late filing of its Form 990 Federal Income Tax Return. The Taxpayer believes that the failure to timely file the return was due to reasonable cause (within the meaning of Sec. 6652(c)(4)) and not due to willful neglect (Treas. Regs. Sec. 301.6652-1(f)). The Taxpayer is a tax-exempt Section 501(c)(2) organization that in turn wholly owned by an entity that is treated as tax-exempt under Section 401. Prior to the current return, the taxpayer has always timely filed its tax return on time. The taxpayer was not aware of the recent legislative change that required electronic filings of form 990. Accordingly, the taxpayer completed and delivered by courier a paper Form 990 [FedEx Tracking number 8134 7874 3642]. The Taxpayer subsequently was informed during December 2021 via a letter from the IRS that the paper return was not accepted given the new electronic filing requirement and that accordingly the paper return was to be deemed 'not filed'. Upon receipt of the letter from the IRS the Taxpayer undertook to understand its obligation to file electronically and to identify a service provider capable of transmitting the filings electronically. We note that the Taxpayer did not owe any income or excise tax in connection with the filing and there were no overdue, outstanding, or late payments. Given the Taxpayer's history of timely compliance, the Taxpayer's good-faith effort to file on time demonstrated by the paper filing made prior to the due date, this being the Taxpayer's first return subject to electronic filing requirements and the taxpayer's efforts to quickly remedy the delinquency, the Taxpayer hereby respectfully requests that the IRS find reasonable cause for the late filing and that, accordingly, no penalties are assessed.