Leon and Debra Black are voluntarily filing an amended tax return (Form 1040X) for 2008 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 these forms with the original return was due to reasonable cause and not willful neglect. The Blacks were unaware of the filing requirement until 2016 and have since taken steps to rectify the oversight. They request relief from penalties under Section 6038 of the Internal Revenue Code.
documents/EFTA00590779.pdf
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