Free Reasonable Cause Letter for Missing Records

[Your full name] [Spouse's full name, if a joint return (optional)] [Street address] [City, state and ZIP code] [Daytime phone number]

[Date]

Internal Revenue Service [Address from your notice, or the IRS address for your state]

Re: Request for penalty relief for reasonable cause (Unable to Obtain Records) Taxpayer: [Your full name] Taxpayer ID: [SSN or ITIN] Tax form and year: [Tax form, for example 1040], [Tax year] Notice: [Notice number, for example CP14] dated [Notice date] Penalty: [Penalty name, for example failure-to-file], [Penalty amount]

Dear Sir or Madam:

I am asking the IRS to remove the [Penalty name, for example failure-to-file] penalty of [Penalty amount] for tax year [Tax year] for reasonable cause. Below I explain what happened, how it kept me from complying, and what I did to comply once I could. Copies of supporting documents are enclosed.

1. What Happened

I was unable to file my [Tax Year] tax return by the deadline because I could not obtain [Records Needed] from [Third Party]. I needed these records to [Why Records Were Needed]. I first requested these records on [First Request Date] and made [Number of Attempts] attempts to obtain them.

2. How It Prevented Compliance

Without [Records Needed], I was unable to [What You Could Not Do] because [Specific Reason]. The [Third Party] [Why Records Were Unavailable]. I could not use alternative information because [Why No Alternative]. I had no other source for this information because [No Other Source].

3. Ordinary Business Care Exercised

I exercised ordinary business care by [Care Exercised]. My attempts to obtain the records included: (1) [Attempt 1], (2) [Attempt 2], and (3) [Attempt 3]. I also tried alternative approaches: [Alternative Attempts]. I have a history of [Compliance History].

4. Corrective Actions Taken

Once I was able to obtain the necessary records [How Records Were Obtained], I immediately [Corrective Actions]. I [Filing/Payment Action] on [Compliance Date]. The records were finally obtained on [Date Records Obtained], which was [Delay Explanation].

For these reasons, I ask the IRS to remove the penalty. If you need more information, you can reach me at [Daytime phone number]. Thank you for considering my request.

Sincerely,

[Signature] [Your full name]

[Spouse's signature, if a joint return (optional)] [Spouse's full name, if a joint return (optional)]

Enclosures: - Copy of notice [Notice number, for example CP14] - Copies of Record Requests - Evidence of Third Party Unavailability - Timeline of Attempts