Leon Black and Debra Black voluntarily filed an amended tax return (Form 1040X) for 2012 to include International Information Returns (Forms 5471, 8865, 8858, and 8938) under the IRS's 2014 Delinquent International Information Return Submission Procedures. They were unaware of the filing requirement until 2016 and have a history of compliance. The amended return reflects no change in taxable income or tax liability. The Blacks request relief from penalties due to reasonable cause.
documents/EFTA00605295.pdf
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