Leon and Debra Black filed an amended tax return (Form 1040X) for 2010 to include International Information Returns (Forms 5471, 8858, and 8865) under 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 filing requirement until 2016 and acted promptly to rectify the oversight. They request relief from penalties under Section 6038 of the Internal Revenue Code.
documents/EFTA00590766.pdf
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