TECHNOLOGY ISSUES AND UNDUE HARDSHIP RESULTED IN INITIAL PAPER FILING AFTER THE DUE DATE. PAPER FILE REJECTED DUE TO REQUIRED EFILING, RESULTING IN FURTHER DELAY TO NO FAULT OF THE TAXPAYER AS THEY AWAITED CORRESPONDENCE. TAXPAYER RECEIVED THIS NOTICE FEBRUARY 2023 AND IS FILING IN A TIMELY MANNER SINCE RECEIVING THE IRS REQUEST. ThIS statement is made under penalties of perjury, setting forth all the facts alleged as reasonable cause. FINAL YEAR RETURN FOR 2022 WILL BE FILED ELECTRONICALLY WITHIN THE NEXT 30 DAYS TO AVOID THIS ISSUE IN THE FUTURE.