PENALTY ABATEMENT REQUEST DUE TO REASONABLE CAUSE:THE ORGANIZATION RELIED UPON THE EXPERTISE OF THEIR TAX ADVISOR, LYNN GALLOWAY, TO PREPARE AND FILE THE PROPER TAX REPORTING FORMS ON A TIMELY MANNER, AND IN A WAY THAT IS ACCEPTABLE PER THE IRS REGULATIONS FOR FILING OF FORMS 990. HOWEVER, IT HAD COME TO LIGHT RECENTLY THAT THE FORMER TAX PREPARER DID NOT FILE THE FORM 990 FOR 2020 AND HAS BECOME DIFFICULT TO WORK WITH AND GET CONFIRMATION OF FILING FROM HIM. THE TAX ADVISOR CONTINUED TO INSIST THAT THE 2020 990 HAD BEEN FILED. AS SUCH, THE EXECUTIVE DIRECTOR OF THE ORGANIZATION TOOK IT UPON HERSELF TO CONTACT THE IRS DIRECTLY TO FIND OUT THE STATUS OF THE 2020 FILING. THE IRS AGENT INFORMED MRS. HEUSSNER THAT THE 2020 HAD NOT YET BEEN FILED AND THAT THE 2020 WAS REQUIRED TO BE FILED ELECTRONICALLY. DUE TO THE LACK OF RESPONSE FROM THE FORMER TAX ADVISOR, THE MISINFORMATION PROVIDED BY HIM, AND THE FAILURE ON HIS PART TO FILE THE 2020 RETURN ELECTRONICALLY AND TIMELY, THE ORGANIZATION HAD NO CHOICE BUT TO ENGAGE THE SERVICES OF A NEW TAX ADVISOR. THIS RETURN IS BEING FILED TO SATISFY THE FILING REQUIREMENT, BUT IS OBVIOUSLY LATE AND TO NO FAULT OF THE ORGANIZATION. WE TRUST YOU WILL CONSIDER THESE FACTS IN YOUR REVIEW. IN ADDITION TO THE FACTS AND CIRCUMSTANCES, THE IRS HAS THE AUTHORITY TO GRANT A ONE-TIME ABATEMENT. FOR THE ABOVE STATED REASONS, AND DUE TO THE AUTHORITY THE IRS HOLDS, WE ARE REQUESTING THAT THE IRS PLEASE ABATE THE PENALTIES FOR LATE FILING OF THIS RETURN.