2024-05-15T19:51:03-04:00 2022-06-30 844083294 BLAIR & COMPANY 179 SUMMERS ST STE 721 CHARLESTON WV 25301 990PF 2021-07-01 550731330 UNITY HOUSE APARTMENTS INC UNIT 3042968223 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 JOSHUA D SWORD PRESIDENT 3042968223 2024-05-15 JOSHUA SWORD XXX-XX-XXXX JOHN D BLAIR JR P00429514 3043434603 2024-05-15 2021 2023-04-26 12:10:37Z X 4342769 X X 101 101 280982 280982 281083 101 280982 94984 94984 45142 45142 5200 5200 25180 25180 96731 96731 79376 79376 389 389 16836 16836 363838 0 363838 0 0 0 363838 0 363838 0 -82755 101 6609 11449 11449 471 392 471 471 3414 6055 6055 3445568 1908410 1620478 1537158 4100000 211862 224794 224794 1842755 1779927 4342769 45640 65267 8775 9075 54415 74342 X -1434160 -1516915 3222500 3222500 1788340 1705585 1842755 1779927 1788340 -82755 1705585 1705585 1 1 1 1 false false false false false false false true true WV true false false false false true WWW.HRDEWV.ORG DIANA SNYDER 3042968223 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 false false false false false false false false false false false false false false false false false false false false JOSHUA D SWORD 501 LEON SULLIVAN WAY CHARLESTON WV 25301 PRESIDENT 1.00 0 0 0 ANDY WALTERS 501 LEON SULLIVAN WAY CHARLESTON WV 25301 SECRETARY TR 1.00 0 0 0 ROBERT BROWN 501 LEON SULLIVAN WAY CHARLESTON WV 25301 EXECUTIVE BO 0.05 0 0 0 HEATHER ANDERSON 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 MIKE CAPUTO 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 DAN DOYLE 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 DAVE EFAW 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 ELAINE HARRIS 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 JOYCE GIBSON 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 STERLING BALL 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.02 0 0 0 BRIAN WEDGE 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 CHUCK PARKER 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 DANIEL J POLING 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 CRAIG HARVEY 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.02 0 0 0 JOE CARTER 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 FRED ALBERT 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.05 0 0 0 JOHN EPPERLY 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.03 0 0 0 GARY SOUTHALL 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.03 0 0 0 JESS KING 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 EXECUTIVE BO 0.03 0 0 0 CLAUDETTE KARR 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 VICE PRESIDE 1.00 0 0 0 TONY MICHAEL 1369 STEWARTSTOWN ROAD MORGANTOWN WV 26505 COMMUNITY RE 0.05 0 0 0 NONE NONE UNITY HOUSE APARTMENTS, INC. OWNS AND OPERATES A 36 UNIT APARTMENT COMPLEX FOR LOW-INCOME DISABLED INDIVIDUALS. ALL EXPENSES ARE ATTRIBUTED TO THE FACILITY. 351057 N/A 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 X TENANT ASSISTANCE PAYMENTS 158499 TENANT RENTAL PAYMENTS 104260 MANAGER'S APT REVENUE 7530 TENANT CABLE & UTILITIES 6419 LAUNDRY & VENDING 4237 DAMAGES & CLEANING FEES 37 14 101 101 280982 281083 1A PROVIDE HOUSING TO LOW INCOME INDIVDUALS. PRIMARY FUNDING PROVIDED BY THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT THROUGH CONTINUING HAP RENTAL ASSISTANCE. 1B QUALIFYING TENANTS' RENTS FOR HOUSING. 1C ACTIVITY SUPPORTING LOW-INCOME HOUSING FUNCTION. 1D ACTIVITY SUPPORTING LOW-INCOME HOUSING FUNCTION. 1E ACTIVITY SUPPORTING LOW-INCOME HOUSING FUNCTION. 1F ACTIVITY SUPPORTING LOW-INCOME HOUSING FUNCTION. false false false false false false false false false true WEST VIRGINIA AFL-CIO 501(C)(5) COMMON BOARD OF DIRECTORS WV AFL-CIO UNITY CTR 501(C)(2) COMMON BOARD OF DIRECTORS AUDITING EXPENSE 5200 5200 LAND 2000-12-01 130486 LAND BUILDING 2000-12-01 2910903 1497888 STRAIGHT LINE 40.0000 73006 73006 OFFICE EQUIPMENT 2000-12-01 7442 7442 STRAIGHT LINE 5.0000 BUILDING SIGN 2001-01-19 610 610 STRAIGHT LINE 10.0000 FRONT LOADING WASHER 2001-02-12 995 995 STRAIGHT LINE 8.0000 ADJUST BUILDING COST 2001-07-01 9931 5094 STRAIGHT LINE 39.0000 255 255 DOOR ENTRY PANEL 2001-09-18 4193 4193 STRAIGHT LINE 10.0000 ACTIVITY ROOM FURNITURE 2002-02-19 2170 2170 STRAIGHT LINE 8.0000 LANDSCAPING 2002-06-15 3255 3255 STRAIGHT LINE 10.0000 UPGRADE HANDICAP UNITS 2003-07-01 9698 8727 STRAIGHT LINE 20.0000 485 485 OUTSIDE STORAGE BUILDING 2003-12-15 948 948 STRAIGHT LINE 10.0000 2 HVAC UNITS 2004-02-24 1300 1300 STRAIGHT LINE 7.0000 DRYER 2005-08-18 567 567 STRAIGHT LINE 7.0000 CARPET 2005-08-31 2167 2167 STRAIGHT LINE 10.0000 ELECTRIC AMP 2006-03-28 1059 1059 STRAIGHT LINE 15.0000 COMPUTER SOFTWARE 2006-06-01 600 600 STRAIGHT LINE 3.0000 HVAC UNITS 2006-08-31 5000 5000 STRAIGHT LINE 7.0000 PAVILION 2006-09-30 8892 4372 STRAIGHT LINE 30.0000 296 296 HVAC UNITS 2006-11-30 3413 3413 STRAIGHT LINE 7.0000 CARPET 2007-03-31 7556 7556 STRAIGHT LINE 10.0000 WINDOWS 2007-05-31 1088 1023 STRAIGHT LINE 15.0000 65 65 CARPET 2007-06-03 3951 3951 STRAIGHT LINE 10.0000 SECURITY LIGHT 2007-07-31 628 628 STRAIGHT LINE 10.0000 SECURITY LIGHT 2007-07-31 700 700 STRAIGHT LINE 10.0000 PANIC BAR & LIGHT 2007-11-30 765 765 STRAIGHT LINE 10.0000 SECURITY LIGHT 2007-11-30 1212 1212 STRAIGHT LINE 10.0000 CARPET 2007-12-31 4266 4266 STRAIGHT LINE 10.0000 REFRIGERATOR 2007-12-31 935 935 STRAIGHT LINE 7.0000 DELL COMPUTER 2008-01-31 1165 1165 STRAIGHT LINE 5.0000 HVACS 2008-06-30 3865 3865 STRAIGHT LINE 7.0000 CARPET 2008-06-30 1195 1195 STRAIGHT LINE 10.0000 ELECTRIC RANGE 2008-06-30 665 665 STRAIGHT LINE 7.0000 LAUNDRY MACHINE 2008-09-30 771 771 STRAIGHT LINE 7.0000 HVACS 2008-11-30 3844 3844 STRAIGHT LINE 7.0000 RANGES 2008-11-30 715 715 STRAIGHT LINE 7.0000 DOORS 2009-02-28 914 914 STRAIGHT LINE 10.0000 SECURITY SYST GROUND LEVEL 2009-03-18 518 518 STRAIGHT LINE 5.0000 TILE FLOORINGS' 2009-03-20 1770 1770 STRAIGHT LINE 10.0000 COIN OPERATED LAUNDRY 2009-03-31 865 865 STRAIGHT LINE 7.0000 PARKING LOT PAVING 2009-06-30 28750 28750 STRAIGHT LINE 10.0000 REFRIGERATOR 2009-06-30 717 717 STRAIGHT LINE 7.0000 SECURITY CAMERA 2009-07-31 6185 6185 STRAIGHT LINE 5.0000 AUTOMATED DOOR ENTRY 2009-07-31 4739 4739 STRAIGHT LINE 10.0000 RANGES 2009-07-31 1815 1815 STRAIGHT LINE 7.0000 PTAC - 5 2010-06-30 4474 4474 STRAIGHT LINE 7.0000 RANGES 2010-06-30 1759 1759 STRAIGHT LINE 7.0000 VOSTRO SLIM TOWER 2010-06-30 449 449 STRAIGHT LINE 3.0000 RANGES 2010-11-30 1990 1990 STRAIGHT LINE 7.0000 SNOW GUARDS 2010-12-31 13475 9432 STRAIGHT LINE 15.0000 898 898 CARPET 204 2011-01-13 1169 1169 STRAIGHT LINE 7.0000 AWNING 2011-01-21 21450 14896 STRAIGHT LINE 15.0000 1430 1430 HVAC - 2 PTAC 2011-05-11 1740 1740 STRAIGHT LINE 7.0000 ELECTRIC RANGES (5) 2011-07-29 1924 1924 STRAIGHT LINE 7.0000 AMANA PTAC (8) 2011-08-02 6376 6376 STRAIGHT LINE 7.0000 BARRIER 2011-09-21 1638 1598 STRAIGHT LINE 10.0000 41 41 FENCE 2011-11-03 1800 1725 STRAIGHT LINE 10.0000 75 75 WATER HEATER, AND INSTALL 2011-11-03 1170 1170 STRAIGHT LINE 7.0000 POWERWASH AND PAINT BUILDING 2011-11-04 35727 34239 STRAIGHT LINE 10.0000 1489 1489 CARPET 005 2011-11-28 872 872 STRAIGHT LINE 7.0000 CARPET 310 2011-11-28 856 856 STRAIGHT LINE 7.0000 3RD FLOOR VINYL PLANK AT ELEVATOR 2012-03-06 469 469 STRAIGHT LINE 7.0000 2ND FLOOR VINYL PLANK AT ELEVATOR 2012-03-06 469 469 STRAIGHT LINE 7.0000 CARPET 107 2012-03-06 856 856 STRAIGHT LINE 7.0000 CARPET 001 2012-03-06 856 856 STRAIGHT LINE 7.0000 VINYL PLANKS IN 2ND FLOOR ACTIVITY RM 2012-03-19 1104 1104 STRAIGHT LINE 7.0000 CARPET GROUND FLOOR HALLS 2012-03-19 2691 2691 STRAIGHT LINE 7.0000 CARPET 2ND FLOOR HALLS 2012-03-19 2676 2676 STRAIGHT LINE 7.0000 3RD FLOOR VINYL PLANK ACT RM HALL 2012-04-27 1104 1104 STRAIGHT LINE 7.0000 1ST FLOOR VINYL PLANK - MAIN FOYER 2012-07-18 1133 1133 STRAIGHT LINE 7.0000 1ST FLOOR VINYL PLANK - ELEVATOR/LAUND. 2012-07-18 1044 1044 STRAIGHT LINE 7.0000 CARPET 1ST FLOOR HALLS 2012-07-18 2769 2769 STRAIGHT LINE 7.0000 AMANA PTAC (2) (203 & 205) 2012-07-23 2000 2000 STRAIGHT LINE 7.0000 DIGISMART PTAC (301 & 305) 2012-10-16 1819 1819 STRAIGHT LINE 7.0000 CARPET 3RD FLOOR HALL 2013-01-10 2676 2676 STRAIGHT LINE 7.0000 CARPET 311 2013-01-10 1378 1378 STRAIGHT LINE 7.0000 CARPET 309 2013-03-14 1195 1195 STRAIGHT LINE 7.0000 CARPET 302 2013-06-14 1372 1372 STRAIGHT LINE 7.0000 FRONT LOADING WASHER (2) 2013-06-27 3213 3213 STRAIGHT LINE 7.0000 HEAT PUMPS AND DUCT ASSEMBLIES (3) 2013-08-02 2856 2856 STRAIGHT LINE 7.0000 CARPET 209 - DISPOSED 2013-08-16 34 34 STRAIGHT LINE 7.0000 CARPET 101 2013-09-20 1389 1389 STRAIGHT LINE 7.0000 CARPET 109 2013-10-14 1389 1389 STRAIGHT LINE 7.0000 CARPET 203 2013-10-28 1389 1389 STRAIGHT LINE 7.0000 SURGE PROTECTOR 2013-11-22 5425 4115 STRAIGHT LINE 10.0000 543 543 COMMERCIAL WASHER 2014-07-14 1690 1669 STRAIGHT LINE 7.0000 21 21 PTAC UNITS - 3 2014-08-21 2876 2808 STRAIGHT LINE 7.0000 68 68 SECURITY CAMERA SYSTEM 2014-11-26 3225 3034 STRAIGHT LINE 7.0000 192 192 CARPET 306 2015-04-24 1513 1333 STRAIGHT LINE 7.0000 180 180 CARPET 205 2015-06-11 1513 1315 STRAIGHT LINE 7.0000 198 198 CARPET 4 2015-11-19 1513 1207 STRAIGHT LINE 7.0000 216 216 PTAC UNITS - 2 2016-01-26 1376 1066 STRAIGHT LINE 7.0000 197 197 CARPET 307 2016-04-05 1563 1209 STRAIGHT LINE 7.0000 223 223 CARPET 207 2016-06-15 1513 1080 STRAIGHT LINE 7.0000 216 216 GUTTERS 2016-06-27 5510 2755 STRAIGHT LINE 10.0000 551 551 REPAIR/PAVE FRONT PARKING LOT 2016-06-29 8000 4000 STRAIGHT LINE 10.0000 800 800 CARPET 301 2016-09-19 1513 1026 STRAIGHT LINE 7.0000 216 216 PAVE BACK PARKING LOT 2017-06-19 11400 4560 STRAIGHT LINE 10.0000 1140 1140 CARPET 201 2017-06-23 1608 919 STRAIGHT LINE 7.0000 230 230 REPLACE FRONT SIDEWALK 2017-06-27 3200 1280 STRAIGHT LINE 10.0000 320 320 CARPET 104 2017-08-25 1548 1188 STRAIGHT LINE 7.0000 310 310 CARPET 210 2017-11-14 1513 1086 STRAIGHT LINE 5.0000 303 303 FLOORING IN HALLWAYS 4 FLOORS 2017-11-29 18232 13065 STRAIGHT LINE 5.0000 3646 3646 FLOORING IN OFFICE & 108 2018-02-01 4281 2853 STRAIGHT LINE 5.0000 856 856 CARPET IN 103 2018-04-19 1563 991 STRAIGHT LINE 5.0000 313 313 SIDEWALL 2018-06-26 15332 4599 STRAIGHT LINE 10.0000 1533 1533 CARPET IN 106 2018-12-31 1314 657 STRAIGHT LINE 5.0000 263 263 CARPET & TILE 003 2019-06-05 1597 665 STRAIGHT LINE 5.0000 319 319 FRONT LOADING WASHER 2019-06-30 1452 416 STRAIGHT LINE 7.0000 208 208 CARPET 105 2020-01-28 1276 361 STRAIGHT LINE 5.0000 255 255 ENTRANCE FLOOR 2020-03-24 2546 636 STRAIGHT LINE 5.0000 509 509 FLOORING AT ELEVATOR 2020-05-11 5655 1131 STRAIGHT LINE 5.0000 1131 1131 CARPET 109 2020-06-09 1276 255 STRAIGHT LINE 5.0000 255 255 CARPET 208 2020-06-30 1276 255 STRAIGHT LINE 5.0000 255 255 CARPET 209 2021-04-13 1349 45 STRAIGHT LINE 5.0000 270 270 CARPET 310 2021-05-10 2535 46 STRAIGHT LINE 5.0000 507 507 PTAC-5 2021-12-17 4123 STRAIGHT LINE 7.0000 589 589 FLOORING 103 2022-03-21 1424 STRAIGHT LINE 5.0000 285 285 FLOORING 108 MANAGERS 2022-03-18 2481 STRAIGHT LINE 5.0000 496 496 FLOORING 109 2022-03-21 1425 STRAIGHT LINE 5.0000 285 285 FLOORING 309 2022-03-21 1425 STRAIGHT LINE 5.0000 285 285 FLOORING 297 2022-05-16 2532 STRAIGHT LINE 5.0000 507 507 LAND IMPROVEMENTS 73375 53904 19471 BUILDING 3208120 1821528 1386592 BLDGS EQUIP PORTABLE 21243 20634 609 FURNITURE 2170 2170 OFFICE FURNITURE & EQUIPMENT 10174 10174 LAND 130486 130486 4100000 RESERVE & REPLACEMENT 193185 213822 213822 SECURITY DEPOSITS 9788 10972 10972 RESIDUAL RECEIPTS 8889 EXPENSES MANAGER'S APARTMENT 7530 7530 OFFICE EXPENSE 4391 4391 TELEPHONE/PAGER EXPENSE 2913 2913 MANAGER BACK-UP 1627 1627 CRIMINAL CHECK EXPENSE 135 135 SERVICE CHARGE CHECKING 240 240 TENANT ASSISTANCE PAYMENTS 158499 158499 TENANT RENTAL PAYMENTS 104260 104260 MANAGER'S APT REVENUE 7530 7530 TENANT CABLE & UTILITIES 6419 6419 LAUNDRY & VENDING 4237 4237 DAMAGES & CLEANING FEES 37 37 SECURITY DEPOSITS 8775 9075 MANAGEMENT FEE 25180 25180 REASON FOR LATE FILING THE TAXPAYER ORIGINALLY ATTEMPTED TO TIMELY ELECTRONICALLY FILE ITS 2021 FORM 990-PF FOR THE YEAR ENDED JUNE 30, 2022, ON JANUARY 11, 2023. THE TAXPAYER HAD TRIED FOR MANY YEARS TO ELECTRONICALLY FILE ITS RETURN WITHOUT SUCCESS AND THUS HAD PAPER-FILED ITS RETURN UNTIL THE TAXPAYER FIRST ACT CHANGED THE FILING PROCEDURE AND REQUIRED THE ELECTRONIC FILING OF FORM 990-PF. THE TAXPAYER RECEIVED E-FILE REJECTION CODE F990-902-01 FOR A DATABASE VALIDATION ERROR CAUSED BY THE EIN NOT BEING CLASSIFIED AS AN EXEMPT ORGANIZATION IN THE IRS DATABASE. A CALL TO THE IRS E-HELP DESK REVEALED THAT THE IRS DATABASE LISTED THE ORGANIZATION AS A NONOPERATING PRIVATE FOUNDATION RATHER THAN AN OPERATING PRIVATE FOUNDATION. NEITHER PRIVATE FOUNDATION CLASSIFICATION IS FACTUALLY CORRECT BASED ON THE ORGANIZATION'S ACTIVITIES. THE TAXPAYER IS CONTEMPORANEOUSLY SUBMITTING FORM 8940 REQUESTING A DETERMINATION THAT THE ORGANIZATION IS, INDEED, A PUBLIC CHARITY. THE TAXPAYER CORRECTED THE REPORTING OF THE ORGANIZATION-TYPE TO MATCH THE IRS DATABASE BY SELECTING NONOPERATING PRIVATE FOUNDATION IN THE TAX PREPARER'S SOFTWARE AND AGAIN ELECTRONICALLY SUBMITTED THE 2021 FORM 990-PF ON MAY 13, 2023. THE RETURN WAS AGAIN REJECTED FOR THE SAME E-FILE REJECTION CODE F990-902-01. THE TAX PREPARER HAS IDENTIFIED A CHECKBOX IN THE PREPARATION SOFTWARE THAT APPARENTLY MUST ALSO BE UNCHECKED TO COMPLETE THE REPORTING OF THE ORGANIZATION AS A NONOPERATING FOUNDATION. THIS CHECKBOX IS LOCATED SEPARATELY FROM ALL OTHER ORGANIZATION-TYPE QUESTIONS/ SELECTIONS, AND HOPEFULLY WILL NOW ALLOW THE ORGANIZATION TO MATCH THE IRS DATABASE. THE TAXPAYER IS ONCE AGAIN ATTEMPTING TO ELECTRONICALLY SUBMIT ITS 2021 FORM 990-PF WHILE AT THE SAME TIME ATTEMPTING TO TIMELY ELECTRONICALLY FILE ITS 2022 FORM 990-PF FOR THE YEAR ENDED JUNE 30, 2023. REQUEST FOR PENALTY ABATEMENT FOR REASONABLE CAUSE THE ORGANIZATION OWNS AND OPERATES A 36-UNIT APARTMENT COMPLEX FOR LOW- INCOME DISABLED INDIVIDUALS IN MORGANTOWN, WEST VIRGINIA. IT IS ONE OF 13 SIMILAR RELATED APARTMENT COMPLEXES IN THE STATE UNDER MANAGED BY A SECTION 501(C)(3) MANAGEMENT AGENT. ALL ENTITIES SERVE LOW-INCOME ELDERLY OR DISABLED INDIVIDUALS IN WEST VIRGINIA. ALL BUT TWO OF THESE ENTITIES ARE CORRECTLY REPORTING AS PUBLIC CHARITIES, WHILE THE TAXPAYER AND ROMNEY UNITY APARTMENTS, INC. (55-0687740) ARE FILING AS PRIVATE FOUNDATIONS AND APPARENTLY HAVE DONE SO SINCE THEIR RESPECTIVE FORMATIONS IN 1994 AND 1988. ALL ENTITIES RECEIVE TENANT ASSISTANCE PAYMENTS FROM THE U.S. HOUSING AND URBAN DEVELOPMENT (HUD), ARE SUBJECT TO AN ANNUAL SINGLE AUDIT PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS AND THE UNIFORM GUIDANCE OF U.S. CODE OF REGULATIONS TITLE 2, PART 200, AND REPORT ANNUALLY TO HUD VIA THE REAL ESTATE ASSESSMENT CENTER ((REAC). ALL THE FOREGOING IS OPEN TO PUBLIC INSPECTION AND IS PUBLISHED ANNUALLY. THUS, THE LATE FILING OF FORM 990-PF IS NOT DEPRIVING THE PUBLIC ACCESS TO THE ORGANIZATION'S INFORMATION. AS AN ENTITY SUBJECT TO HUD SUPERVISION AND RELATED CONTRACTUAL OBLIGATIONS, THE ORGANIZATION CANNOT, AND DOES NOT, RETAIN SURPLUS CASH IN EXCESS OF 5,000 OF ITS DEMONSTRATED NET NEAR TERM OBLIGATIONS. ANY EXCESS FUNDS ARE REMITTED ANNUALLY TO HUD. AS SUCH, THE TAXPAYER HAS LIMITED FISCAL RESOURCES WITH WHICH TO ENGAGE EXPERTS TO ADDRESS THE ISSUES DISCUSSED ABOVE. FURTHER, THE TAXPAYER AND TAX PREPARER FACED EXTRAORDINARY CHALLENGES RESULTING FROM COVID-19 AND THE INCREASED DEMANDS ON HUMAN RESOURCES, INCLUDING THE RESULTING OUTFALL OF EARLY RETIREMENTS AND AN APPROXIMATE ONE-THIRD REDUCTION IN INDIVIDUALS ENTERING THE ACCOUNTING INDUSTRY. BOTH THE TAXPAYER AND TAX PREPARER HAVE JUST BEGAN TO FEEL AN EASING OF THE INCREASED BURDEN THIS PAST NOVEMBER PRIOR TO THE JUST ENDED BUSY TAX FILING PERIOD. BASED ON THE FACTS PRESENTED ABOVE, THE TAXPAYER RESPECTFULLY REQUESTS THE PENALTY THAT COULD BE ASSESSED PURSUANT TO IRC SEC. 6652(C)(1)(A) FOR LATE FILING OF IT RETURN BE WAIVED FOR REASONABLE CAUSE.