Leon and Debra Black filed an amended tax return (Form 1040X) for 2010 to include International Information Returns (Forms 5471, 8865, and 8858) 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 submission explains the reasonable cause for the delay and requests relief from penalties.
documents/EFTA00584483.pdf
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