Late tax payment

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.


Robert Anderson

encl: <List of enclosed items goes here>

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