Leon Black and Debra Black filed an amended tax return for 2007 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 since taken steps to comply. The document outlines their reasonable cause for the delay and requests relief from penalties.
documents/EFTA00584493.pdf
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