Reasonable Cause Requests for Form 1065

All Reasonable Cause requests for penalty abatement on partnership returns with over 100 partners are processed at the Ogden SPC.

If there is a "1382C letter" action trail in the left margin of the return or CCC "R" is present on the return, Code & Edit has already addressed the Reasonable Cause statement and no further action is required.

If there is no indication that Code & Edit has addressed the Reasonable Cause statement, it must be either faxed or routed to Accounts Management. Either method is acceptable. See the table below.

Manner of Routing

Steps to Take

To fax to Accounts Management

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Input CC STAUP for 9 cycles and print the notice

An Interim letter is required if more than 25 days have elapsed from the return received date

To route to Accounts Management

Photocopy the first page of the return and the original Reasonable Cause Statement letter (Notate "photocopy" )

Attach the photocopy of the letter to the original return

Route original letter and photocopy of the first page of the return to Ogden Accounts Management at: Ogden Service Center 1973 N. Rulon White Blvd Ogden, UT 84404 M/S 6552

Input CC STAUP for 9 cycles and print the notice

An Interim letter is required if more than 25 days have elapsed from the return received date