This is the letter that I send for first time filers and it has worked 100% of the time:
We received the attached notice assessing a penalty for late filing of Form 1120-S for 20xx. This was the initial tax return filed for this entity which was formed in 20xx.
Because the taxpayer has not previously incurred any penalties, under the First-Time Abate Program, we respectfully request a one-time waiver for late filing penalties assessed against their 20xx tax return.
If you need any further information from my office, please don’t hesitate to contact me. This information is provided under the authority granted by the Third Party Designee indication on the originally filed tax return.
This is the letter that I send for existing filers filing a late return for the first time and it has worked 100% of the time:
Because the taxpayer has been tax compliant for the past three (3) years, under the First-Time Abate Program, we respectfully request a one-time waiver for late filing penalties assessed against their 20xx tax return.
If you need any further information from my office, please don’t hesitate to contact me. This information is provided under the authority granted by the Third Party Designee indication on the originally filed tax return.
With the TPD we don't even need a POA...never been a problem.