84 35) is a document issued by the internal revenue service (irs) that provides guidance on how to request a letter ruling from the irs. In order to qualify for penalty relief through this method, the partnership has to meet a few requirements: Revenue procedure 84 35 (rev.
To respond to a penalty for failure to file a letter should be written to the irs. Reasonable cause for failure to file a timely and complete partnership return will be presumed if the partnership (or any of its partners) is able. One avenue to penalty relief is outlined in rev.