2024-09-13T14:32:41-04:00 2023-11-30 474753799 THE ZLC GROUP CPAS LLC 6529 E QUAKER STREET ORCHARD PARK NY 14127 990PF 2022-12-01 266696798 PRAXIIS FOUNDATION PRAX 7166756001 13166 BIG TREE ROAD EAST AURORA NY 14052 DARCI CRAMER VICE PRESIDENT 7166756001 2024-09-13 true false PETER D STEVANOFF CPA P00058901 7166622161 2024-09-13 X 2022 2024-08-08 14:25:15Z X 9551 X X 3898 3898 3898 3898 3898 3898 46 46 1000 1000 1046 46 1000 0 0 0 1046 46 1000 0 2852 3852 2898 10597 9551 9551 129925 133823 140522 143374 9551 0 X 140522 143374 140522 143374 140522 143374 140522 2852 143374 143374 2008-12-23 54 54 54 54 false false false false false false false true true NY true false false false false true N/A JAMES CORNELL 7166756001 13166 BIG TREE ROAR EAST AURORA NY 14052 false false false false false false false false false false false false false false false false false false false false JAMES CORNELL 13166 BIG TREE ROAR EAST AURORA NY 14052 PRESIDENT 000.00 0 0 0 DARCI CRAMER 13166 BIG TREE ROAD EAST AURORA NY 14052 VICE PRESIDE 000.00 0 0 0 NONE NONE N/A 131874 9551 0 141425 141425 2121 139304 6965 6965 54 54 6911 6911 6911 0 0 6911 6143 6143 6143 6143 768 X 14 3898 1 -1000 2898 2898 11B RAISE MONEY TO ASSIST SPECIAL NEEDS CHILDREN false false false false false false false false false false SUMMER FUNDRAISER COST OF GOODS SOLD 1000 1000 THE TAXPAYER IS REQUESTING AN ABATEMENT OF THE 6652(C)(1) PENALTY. THE TAXPAYER HAD ASKED THEIR ACCOUNTANT TO PREPARE AND FILE AN EXTENSION FOR THE ORGANIZATION. THE ACCOUNTANT OVER-LOOKED THE FILING AND FAILED TO TIMELY SUBMIT THE REQUIRED EXTENSION. THE TAXPAYER HAD RELIED IN GOOD FAITH ON THEIR OUTSIDE PROFESSIONAL AND WAS NOT AWARE THAT THE EXTENSION WAS NOT FILED UNTIL THEY RECEIVED A NOTICE FROM THE IRS MORE THAN 4 MONTHS LATER. ONCE THEY NOTICE WAS RECEIVED, THE TAXPAYER QUESTIONED THEIR ACCOUNTANT AND WHEN IT WAS DETERMINED THAT THE EXTENSION HAD NOT BEEN FILED, THE TAXPAYER IMMEDIATELY SUBMITTED THE REQUIRED TAX INFORMATION TO THE ACCOUNTANT AND HAD THE RETURN PREPARED. THE ACCOUNTANT IS NOW USING A BETTER PRACTICE MANAGEMENT SOFTWARE TO TRACK THE DUE DATES AND THE TAXPAYER IS ADDING THE DUE DATES TO THEIR CALANDAR GOING FORWARD SO THAT THE FILING DEADLINE WILL NOT BE MISSED AGAIN. WE BELIEVE THAT THE TAXPAYER HAS REASONABLE CAUSE FOR ABATEMENT OF THE 6652 (C) (1) PENALTY BECAUSE THEY HAD ORIGINALLY RELIED IN GOOD FAITH ON THEIR OUTSIDE PROFESSIONALS, TOOK IMMEDIATE ACTION TO CORRECT THE PROBLEM UPON LEARNING OF IT, AND FOR AT LEAST THE LAST THREE YEARS THEY HAVE FILED ALL OF THEIR EXTENSIONS AND TAX RETURNS ON TIME. EXCISE TAX 46 46