Leon and Debra Black filed an amended tax return (Form 1040X) for 2011 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 since taken steps to comply. The submission argues reasonable cause for the delay, citing reliance on professional accountants and lack of willful neglect. The Blacks request relief from penalties under Section 6038 of the Internal Revenue Code.
documents/EFTA00584477.pdf
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