Ruling Request under Rev Proc 2014

I need to file a request for a PLR re: client's failure to make a timely check-the-box election to be treated as a disregarded entity but I am having trouble finding sample language for 1) reasons for expedited handling and 2) reasonable cause for the late filing.

Could anyone who has successfully drafted language for 1 and 2 please provide some sample language?

Thanks so much!

I am having trouble finding sample language for... reasonable cause for the late filing.

Reasonable cause is not a matter of "language." What exactly WAS the reason?

What was the entity defaulted to be? Single Member LLCs are defaulted to disregarded without an election.