The IRS e-filing computer system was down for maintenance and programming changes so the IRS extended the filing deadline for organizations that would normally have had deadlines of January 17 or February 15, 2012 to March 30, 2012. However, the system sent some of those filers late filing penalty notices automatically even though the organizations had complied with the adjusted deadlines.
If you received such a notice, call the number at the top of the notice: 1-800-829-5500 and request that the IRS abate the penalty in accordance with Notice 2012-4.
Source: Journal of Accountancy
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