1234, Main Street
Boston, MA 02123
05 April, 2005
<Recipient Address Goes Here>
As you can see by this envelope’s postmark, I am <time you are late> late in sending in my <year> tax return. I understand that there will be some penalties for late filing, but I thought it important to inform you why my return is late.
I believe this constitutes a valid reason for filing my return late, and I hope you will see your way clear to waive the interest charges and/or penalties involved. Please have an IRS representative contact me to discuss this matter. Thank you.
encl: <List of enclosed items goes here>