POPE AUTOMOTIVE FAMILY FOUNDATION HAS REASONABLE CAUSE FOR FILING LATE AND IS REQUESTING ABATEMENT OF CODE SECTION 6652 PENALTIES. THE ORGANIZATION REASONABLY RELIED ON THEIR CPA TO MEET FILING DEADLINES AND THE CPA ENCOUNTERED A TECHNOLOGICAL ERROR THAT NEEDED CORRECTION AND HAS SINCE BEEN RESOLVED. THIS EVENT WILL NOT RECUR. THE ORGANIZATION WAS NOT NEGLECTFUL NOR CARELESS BUT EXCERISED ORDINARY BUSINESS CARE AND PRUDENCE TO RELY ON THEIR CPA FIRM.