THIS IS THE INITIAL FILING FOR THE TAXPAYER. THEY WERE UNAWARE OF THE E-FILING REQUIREMENT AND THE RETURN WAS PAPER FILED ON MAY 16, 2021. THEY RECEIVED IRS NOTICE 0422897271 (DATED OCTOVER 22, 2021, BUT RECIEVED NOVEMBER 18, 2021) AND ARE NOW FILING E-FILING AS NOTED IN THE LETTER. WE ARE REQUESTING THAT YOU WAIVE THE PENALTIES AS THERE WAS A GOOD FAITH FILING AND IT WAS CORRECTED AS SOON AS NOTIFIED OF A DEFICIENCY.