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        <ExplanationTxt>The Organization respectfully requests that any penalties and interest which may bedue under IRC Sec. 6651(a)(1)due to late filing of Form 990-EZ be abated due to reasonable cause. Under Reg. 301.6651-1(c)(1), penalty may be waived upon showing of reasonable cause. Although not defined in Reg. 301.6651, reasonable cause relating to failure to file an information reporting return is considered to exist when there is a "significant mitigating" factor with respect to the failure [Reg. 301.6724-l(a)(2)]. It must also be established that "...the filer acted in a responsible manner...both before and after the failure occurred." A significant mitigating factor includes events beyond the filer's control such as "[c]ertain actions of an agent" [Reg. 301.6724-1(c)(1)].The Organization was incorporated on December 15, 2020. At that time, the Organization was advised by its attorney that there was no filing requirement. The Organization subsequently learned that it did have a filing requirement and immediately filed an extension request. However, the due date for filing such a request had passed. The Organization then contacted a CPA who specializes in exempt organizations to file its initial Form 990-EZ.Under penalties of perjury, we declare that the facts presented here are, to thebest of our knowledge and belief, true, correct, and complete.</ExplanationTxt>
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