Due to the early April severe weather in North Dakota, the Internal Revenue Service (IRS) announced recently that it will consider abating late filing and/or late paying penalties if taxpayers were unable to file by the April 15, 2010 filing deadline. Taxpayers who are assessed a penalty should do the following:
- Contact the IRS campus that issued the penalty assessment notice. The telephone number is listed on the notice.
- Identify themselves as a taxpayer affected by the severe spring storms during the period of April 1, 2010, to April 3, 2010.
- Request the abatement of associated penalties, based on reasonable cause criteria.