Leon and Debra Black filed an amended tax return (Form 1040X) for 2009 to include International Information Returns (Forms 5471, 8858, and 8865) under the IRS's 2014 Delinquent International Information Return Submission Procedures. The failure to file was due to reasonable cause and not willful neglect. The Blacks were unaware of the requirement until 2016 and acted promptly to rectify the oversight. They are not under IRS investigation and have a history of compliance.
documents/EFTA00590772.pdf
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