- Be in writing.
- Contain a declaration that the letter is being signed under penalties of perjury.
Ideally, it should be written so as not to put the IRS agent to sleep, but should contain all the relevant facts which show the IRS that the organization's circumstance fits within the reasonable cause abatement provisions of the code.
The biggest mistake people make (and that includes CPA's) is that they do not spend enough time planning and editing their letter. This frequently results in a failure to achieve abatement.
Materials are available to help you write the best reasonable cause letter you can based on your particular circumstances. Learn about what is available to you at Form990Help.com/form-990-penalty-relief.html
