Form 5500 was filed late in error. No extention was filed (as we were outside of extention filing deadline) and no application to Delinquent Filer Voluntary Compliance (DFCV) program was filed (as we were unaware of program at that time.) 2004 Form 5500 was filed 10/15/05.
A letter from the IRS (Form 213N) assessing late filing penalties of $1,750.00 has been received.
Is it possible to apply to DFVC program and send IRS an amended Form 5500 with check mark to box D on the amended Form 5500 stating: “Form 5500, Box D – DFVC FILING” with check payable to IRS for the DFVC imposed penalty of $750.00 -- small employer?
A letter from the IRS (Form 213N) assessing late filing penalties of $1,750.00 has been received.
Is it possible to apply to DFVC program and send IRS an amended Form 5500 with check mark to box D on the amended Form 5500 stating: “Form 5500, Box D – DFVC FILING” with check payable to IRS for the DFVC imposed penalty of $750.00 -- small employer?