TAXPAYER RESPECTFULLY REQUESTS PENALTY ABATEMENT FOR IT'S FISCAL YEAR ENDING NOVEMBER 30, 2021 DORMANT WITH NO ASSETS OF FINANCIAL RESOURCES FORM 990-PF BASED ON THE IRS'S FIRST TIME ABATE ADMINISTRATIVE WAIVER PROCEDURES, AS DISCUSSED IN IRM 20.1.1.3.6.1, FIRST TIME ABATE (FTA) AND FOR REASONABLE CAUSE.TAXPAYER MEETS FIRST-TIME PENALTY ABATEMENT CRITERIA:ACCORDING TO IRM 20.1.1.3.6, THE IRS'S REASONABLE CAUSE ASSISTANT PROVIDES AN OPTION FOR PENALTY RELIEF FOR FAILURE-TO-FILE, FAILURE-TO-PAY, AND FAILURE-TO-DEPOSIT PENALTIES IF THE TAXPAYER MEETS CERTAIN CRITERIA. THE TAXPAYER MEETS ALL OF THE FIRST-TIME PENALTY ABATEMENT CRITERIA AS STATED BELOW: FILING COMPLIANCE: MUST HAVE FILED (OR FILED A VALID EXTENSION FOR) ALL REQUIRED RETURNS AND CAN'T HAVE AN OUTSTANDING REQUEST FOR A RETURN FROM THE IRS. PAYMENT COMPLIANCE: MUST HAVE PAID OR ARRANGED TO PAY ALL TAX DUE (CAN BE IN AN INSTALLMENT AGREEMENT AS LONG AS THE PAYMENTS ARE CURRENT). CLEAN PENALTY HISTORY: HAS NO PRIOR PENALTIES (EXCEPT AN ESTIMATED TAX PENALTY) FOR THE PRECEDING THREE YEARS. TAXPAYER UNDERSTAND THAT THIS TYPE OF PENALTY ABATEMENT IS A ONETIME CONSIDERATION. TAXPAYER ALSO REQUEST PENALTY ABATEMENT DUE TO REASONABLE CAUSE:SINCE THE TAXPAYER IS ON A FISCAL YEAR ENDING NOVEMBER 30, 2021 IT COULD NOT BE E-FILED ACCORDING TO OUR CCH PROSYSTEM FX IRS APPROVED SOFTWARE. HOWEVER, IT WAS TIMELY PAPER FILED BUT REJECTED BY THE IRS.