filed pursuant to rev. proc. 2003-43

[ILLMAS]

Just wondering if someone might have a sample letter that I can use as a basis to prepare a letter for my client. Client was going to through a foreclosure and bankruptcy and forgot to mail the return and form 2553 on a timely manner.

[jainen]

>>a sample letter<<

I don't think a canned letter will serve you well. From what you say, the taxpayer did not actually have reasonable cause for failing to file. The IRS is pretty tolerant on the matter, but surely you can do better than "forgot to mail the return." Start with the taxpayer's excellent history of complying with all tax requirements (if and only if true). You can include the disruption of business processes when the court trustee got involved (if and only if the dates match). But don't lean too much on that point or it will sound like whining. Don't neglect to state the commitment to future compliance, supported with specific action such as hiring a bookkeeper or tax professional.

Any standard business format would be appropriate. The IRS prefers short block paragraphs, and never exceed ONE page of explanation. Then you can attach as much as you want--schedules, affidavits, or whatever. Just make sure it is complete, with contact information and a clear statement of your request as well as the facts and citations that support your position.