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      <ExplanationTxt>REQUEST FOR REASONABLE CAUSE FROM LATE PENALTIES1.ACCOUNTANT/TAX PREPARER WAS IN A HEAD-ON COLLISSION WITH A DRUNK DRIVER AND WAS UNABLE TO TIMELY FILE THE TAX RETURN AND/OR AN EXTENSION.2.THE TAXPAYER PREVIOUSLY HAS NEVER BEEN LATE IN FILING THEIR RETURN OR PAYMENT OF TAXES.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>
