One example of reasonable cause that the Internal Revenue Manual describes would include a timely mailed return sent tothe wrong IRS address.

Question

Quizplus · Accepted Answer

The Internal Revenue Manual recognizes that a timely mailed return sent to the wrong IRS address can be considered as reasonable cause for late filing, as it shows the taxpayer made a good faith effort to comply with filing requirements.

One Example of Reasonable Cause That the Internal Revenue Manual