2021-11-22T11:15:31-08:00 2021-06-30 421587867 WILLIAM RAMOS CPA PC 226 North Wantagh Ave Bethpage NY 11714 990EZ 2020-07-01 900882902 ISLAND TREES ELEMENTARY PTA ISLA 6317866058 101 OWL PLACE LEVITTOWN NY 11756 DENISE RICH President 2021-11-22 true DENISE RICH 999009999 William Ramos P00155719 5169381418 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z X X N/A X X 32216 X 1862 0 30354 0 30354 0 32216 15 21964 21979 10237 15744 25981 15744 25981 15744 25981 15744 25981 TO BRING ACTIVITIES, BOTH FUN AND EDUCATIONAL, TO THE ELEMENTARY SCHOOLSTUDENTS OF ISLAND TREES. TO BRING ACTIVITIES, BOTH FUN AND EDUCATIONAL, TO THE ELEMENTARYSCHOOL STUDENTS OF ISLAND TREES. 21979 21979 DENISE RICH President 0 0 MARIA GRUPPOSO President 0 0 JILL MUNRO Vice President 0 0 MELISA ESPOSITO Vice President 0 0 ERIN FORDE Vice President 0 0 TARA CARROLL Vice President 0 0 MONICA CASSIDY Treasurer 0 0 MARISSA CIFARELLI Secretary 0 0 KELLY SOTO Secretary 0 0 false false false false false false false 0 0 0 false 0 0 false DENISE RICH 101 OWL PLACE LEVITTOWN NY 11756 6317866058 false false false false false false false false false true false NONE NONE true X true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race BLITZ 14510 14510 PRESITGE/MISS CHOCOLATE 8745 8745 23255 23255 23255 Other Expenses.1012 Insurance $500 Other Expenses.1 FIRST GRADE EVENT $3137 Other Expenses.2 SCHOOL SPIRIT DAY $2728 Other Expenses.3 FOURTH GRADE YRBK/SHIRT/DVD $2482 Other Expenses.4 STAFF APPRECIATION $2050 Other Expenses.5 PARP $1890 Other Expenses.6 BLITZ $1800 Other Expenses.7 CULTURAL ARTS $1800 Other Expenses.8 HALLOWEEN $1245 Other Expenses.9 FOURTH GRADE EVENT $933 Other Expenses.10 SUPPLIES $845 Other Expenses.11 FIELD DAY $720 Other Expenses.12 TEAM ADVENTURE $720 Other Expenses.13 TAXES $350 Other Expenses.14 COUNCIL DUES $200 Other Expenses.15 SIGNS FOR 1ST DAY/BOOK/LANYARD $174 Other Expenses.16 HOLIDAY BASKET $147 Other Expenses.17 FOURTH GRADE MOVING UP $97 Other Expenses.18 REFLECTIONS $75 Other Expenses.19 MISC- BULLETIN BOARD $58 Other Expenses.21 KINDERGARTEN CELEBRATIONS $13 We respectfully request that the late filing penalty be abated based on the IRSs reasonable cause criteria. COVID-19 challenges meet the IRSs reasonable cause standardAccording to IRM 20.1.1.3.2, Reasonable cause, the IRS provides relief from a penalty based on reasonable cause when the taxpayer exercised ordinary business care and prudence in determining his or her tax obligations but was nevertheless unable to comply with those obligations.The COVID-19 pandemic impacted all aspects of life and created many uncertainties and challenges. Although the taxpayer exercised ordinary business care and prudence and made a good-faith effort to meet their tax deadlines, they were unable to do so due to COVID-19 impacts. The taxpayer engaged our firm to prepare their tax returns, and reasonably relied on our firm to timely complete their returns. However, due to COVID-19 impacts, our firm was unable to file the taxpayers return by the due date. The delay was caused by office shutdowns, staffing issues related to health, wellbeing and family responsibilities, and the additional responsibilities put on our firm to assist clients with new tax legislation from the Families First Coronavirus Response Act and the Coronavirus Aid, Relief and Economic Security (CARES) Act. However, as soon as possible, the taxpayers returns were filed; therefore, satisfying the reasonable cause criteria.Based on the facts presented above, we respectfully request that the taxpayers penalty be removed based on reasonable cause.