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        <BusinessNameLine1Txt>MERIT THEATRE COMPANY INC</BusinessNameLine1Txt>
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      <PersonNm>Rebekah Powers</PersonNm>
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        <DescriptionProgramSrvcAccomTxt>Merit Theatre Company &amp; Orchestra presents "The Sound of Music." We had seven performances over the course of two weekends, serving hundreds of patrons.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>Merit Theatre Company &amp; Orchestra presents "A Very Merit Christmas." Our Christmas production is performed twice over one weekend, providing a warm welcome to the Christmas era to hundreds of patrons.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>Merit Theatre Company &amp; Orchestra presents "Sound of Music" at the Ark Encounter. This one-time special performance was for the organization's Christmas party.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Kaitlyn Iocco</PersonNm>
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        <PersonNm>Tiffany Winkler</PersonNm>
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        <PersonNm>Rebekah Powers</PersonNm>
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        <PersonNm>Arnie Forman</PersonNm>
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        <PersonNm>Matt Dentino</PersonNm>
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        <PersonNm>Mia Armelli</PersonNm>
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        <PersonNm>Rachel Cobbs</PersonNm>
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        <PersonNm>Benjamin Price</PersonNm>
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      <ExplanationTxt>To whom it may concern: The letter is in response to the late filing of the 2023 tax form for Merit Theatre Company (EIN #: XXX-XX-XXXX). We respectfully request that any late filing penalties be waived regarding the filing of the organization's tax return. It was our belief that the appropriate returns had been filed and received by the IRS. Merit Theatre Company was working with a volunteer CPA in early 2024 whom we assumed had taken care of the filing while there was a transition in hands of duties for our organization, but evidently, he had failed to file them. We found this out in February 2025, much to our dismay. Upon discovering this, we have taken steps to ensure the return is filed. We sincerely hope that the IRS will understand that this situation was an isolated instance and allow for a reduction or waiver of potential penalties for this issue. We would also ask that you consider that this organization is essentially a volunteer organization. There are no paid officers or board of directors. Therefore, any penalties assessed against the organization will take funds directly away from the funds used to support the mission of the organization. You can see from the small size of the organization that such a penalty would have a large impact on the ability of the organization to fund its operations. In addition, we would also request that you consider the prior filing history of the organization. The organization has a history of filing its prior tax returns on time. Therefore, we believe that this shows good evidence that we try to file our tax returns on time and will continue to do so. Seeing how this error happened, we plan to take charge of making sure that all future tax returns are filed on time. Merit Theatre Company will have a system in place to make sure that any future tax returns are filed on a timely basis by accountability with our board of directors. Therefore, for all of the above reasons, we respectfully request a waiver of the penalties for this tax return. Please let me know if you have any additional questions regarding this issue. Thank you for your consideration, Rebekah Powers Treasurer, Merit Theatre Company</ExplanationTxt>
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