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      <PersonNm>Richard Smith</PersonNm>
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        <DescriptionProgramSrvcAccomTxt>The La Jolla Wine &amp; Food Society enjoyed a vibrant year marked by exceptional tastings, curated cellar additions, and memorable gatherings. We hosted seasonal events that brought together new and longtime members, celebrated regional wine producers, and explored rare and age-worthy vintages. Our cellar grew in both depth and distinction, reflecting a commitment to excellence and shared discovery. Collaborations with esteemed chefs and sommeliers elevated our experiences and reaffirmed our passion for culinary and vinous artistry.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Patrick Ford</PersonNm>
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        <PersonNm>Bruce Burgener</PersonNm>
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        <ExplanationTxt>16. Amounts related to wine purchases for member events ($46,750), payment of fees to International Wine &amp; Food Society ($9,614). Accounting services ($5,180), net loss on member-paid events ($3,615), and other miscellaneous expenses ($3,254)</ExplanationTxt>
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      <ExplanationTxt>By way of background, the Taxpayer submitted Form 1024 on December 5, 2024, requesting a determination of its tax-exempt status. We did not receive a determination letter from the IRS confirming that status until June 16, 2025. Despite multiple attempts, taxpayer was unable to electronically file Form 990-EZ because the IRS system did not yet recognize our TIN as being associated with an active tax-exempt entity. To avoid any missed or delayed filings, we submitted a hard-copy return as a precaution on May 8, 2025; however, that return was subsequently returned by the IRS on June 12, 2025 stating the filing needed to be made electronically. We respectively request that any penalties potentially assessable under IRC Sec/on 6652 for a late or incomplete return be waived. The Taxpayer made every effort to comply with the filing requirements, and the inability to do so electronically was due to reasonable cause.</ExplanationTxt>
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