J Leaders

“The organization originally filed a timely 2022 Form 990-EZ covering the 2022 calendar year on March 28th under submission id: 61720920230872155090 and acknowledged as accepted by IRS MeF. The organization then filed a timely 2022 Form 990-EZ short tax period return for the January 2022 - June 2022 tax period on August 11th, 2023 under submission id: 61720920232237108811 that was acknowledged as accepted. The goal of that short tax period return was accomplishing a change in accounting period, but with the 2023 version of the form not available yet on that date, the 2022 form was used per the instructions, and but the tax period was not updated to correctly reflect the future January 2023 - June 2023 short fiscal year on the tax period dates. The organization then previously filed a timely 2023 Form 990-EZ return covering the 2023 calendar year on May 8th, 2024 under submission id: 61720920241296933265 that was acknowledged as accepted. The organization additionally previously filed a timely short tax period Form 990-EZ return for the January 1, 2024 - June 30, 2024 short fiscal year, using the 2023 version of the form to file, as the 2024 version of the form had not yet been made available. This Jan '24 - Jun '24 return was filed and acknowledged accepted on October 9th, 2024 under submission id: 61720920242838583848. The organization received a CP259A letter notice from the IRS dated December 2nd, 2024 claiming that a tax return was not filed for the tax year ending in June 2023. This is in theory true, as two returns covering the 2022 and 2023 calendar years in that time period were also accepted, effectively covering this span of time, yet neither had a tax period ending in June 2023. We hope to clarify the situation that the organization has been making good faith efforts to stay compliant and file its returns while experiencing difficulty in accomplishing the change in accounting period operation and request a waiver of any late filing penalties that may apply.”

“The organization originally filed a timely 2022 Form 990-EZ covering the 2022 calendar year on March 28th under submission id: 61720920230872155090 and acknowledged as accepted by IRS MeF. The organization then filed a timely 2022 Form 990-EZ short tax period return for the January 2022 - June 2022 tax period on August 11th, 2023 under submission id: 61720920232237108811 that was acknowledged as accepted. The goal of that short tax period return was accomplishing a change in accounting period, but with the 2023 version of the form not available yet on that date, the 2022 form was used per the instructions, and but the tax period was not updated to correctly reflect the future January 2023 - June 2023 short fiscal year on the tax period dates. The organization then previously filed a timely 2023 Form 990-EZ return covering the 2023 calendar year on May 8th, 2024 under submission id: 61720920241296933265 that was acknowledged as accepted. The organization additionally previously filed a timely short tax period Form 990-EZ return for the January 1, 2024 - June 30, 2024 short fiscal year, using the 2023 version of the form to file, as the 2024 version of the form had not yet been made available. This Jan '24 - Jun '24 return was filed and acknowledged accepted on October 9th, 2024 under submission id: 61720920242838583848. The organization received a CP259A letter notice from the IRS dated December 2nd, 2024 claiming that a tax return was not filed for the tax year ending in June 2023. This is in theory true, as two returns covering the 2022 and 2023 calendar years in that time period were also accepted, effectively covering this span of time, yet neither had a tax period ending in June 2023. We hope to clarify the situation that the organization has been making good faith efforts to stay compliant and file its returns while experiencing difficulty in accomplishing the change in accounting period operation and request a waiver of any late filing penalties that may apply.”