Received CP14 Dated November 20, 2017 for 2016. Called IRS tax practitioner line explained that the error was not my clients fault but was my fault .Received letter back saying denied due to the fact that the failure on the part of someone else does not explain why you could not have taken care of tax matters yourself.
I am now writing letter to IRS Stating Per IRM 220.127.116.11 I am requesting penalty abatement due to reasonable cause based upon:
Erroneous advice or reliance.
I called my CPA and he assured me that he was going to get an extension for our taxes as he had for the prior 30+ years. Due to an electronic filing error in his office the 4868 did not process.
Any comments would be appreciated.