Leon Black and Debra Black voluntarily filed an amended tax return (Form 1040X) for 2014 to include International Information Returns (Forms 5471, 8865, 8858, and 8938) under the IRS's 2014 Delinquent International Information Return Submission Procedures. The failure to file these forms with the original return was due to reasonable cause and not willful neglect. The Blacks were not aware of their obligation to file these forms until informed by Apollo's tax department in 2016. They have a history of compliance and are not under IRS investigation. The amended return does not change their taxable income or tax liability for 2014.
documents/EFTA00591271.pdf
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