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Department of the Treasury For assistance, call:
Internal Revenue Service 1-877-829-5500
OGDEN UT 84201-0074
Notice Number: CP141L
Daie: September 21, 2009
Taxpayer Identification Namber:
032943.645364.0157.004 1 MB 0.382 960 54-1664106
TeadalualalbalacUNvacsledortesElaedstfssfselllsvadesfistald Tax Form: 990EZ
Tax Period: December 31, 2008
VIRGINIANS FOR ALTERNATIVES TO THE
DEATH PENALTY INC
PO BOX 4804
CHARLOTTESVLE VA 22905-4804042
We Charged a Penalty on Your Exempt Organization Tax Return
Why Are You Getiing This Notice?
We charged a penalty under Internal Revenue Code (IRC) section 6652(c) because your Form 990EZ was
filed late. For more account detail, see the Tax Statement section shown below.
How We Caleulated the Amount You Owe
Tax Statement
Tax on Return $.00
Total Credits $.00
Amount Previously Refinded to You $.00
Overpayment $.00
Penalty $1,640.00
Interest $.00
Total Amount You Owe $1,640.00
To avoid additional penalty and/or interest, please allow enough mailing time so that we receive your
payment by October 12, 2009.
Payment Instructions
Make your check or money order payable 1o the United States Treasury. Write your taxpayer identilication
mumber on your payment and mail it with the stub portion of this notice to:
Internal Revenue Service
P.O. Box 9941
Ogden, UT 84409
Page 1
Electronic Federal Tax Payment System (EFTPS)
Paying electronically helps to ensure timely receipt of your tax payment. You can pay electronically using
the Electronic Federal Tax Payment System (EFTPS). EFTPS is a free and secure tax payment system
designed with all taxpayers in mind.
You can enter your tax payment information electronically via the Internet or phone through EFTPS. To
pay online visit www.efips.gov . To pay by phone call 1-800-555-4477.
Ifyou are not already enrolled in EFTPS or would like more information, visit the above website or call
the toll free number.
What Steps Should You Take?
1. Ifyou think you have reasonable cause for filing your return late, you need to provide a signed
detailed letter of explanation outlining the circumstances which resulted in not filing your return
timely. Refer to the "Removal of Penalties - Reasonable Cause" section below.
2. Send your signed letter of explanation, along with the voucher on the last page of this notice to:
Internal Revenue Service
P.O. Box 9941
Ogden, UT 84409
3. Ifyou prefer to fax your reasonable cause statement to us, our fax number is 801-620-5555. However,
due to the high volume of faxes we receive, we can not acknowledge receipt of your fax. Also, do not
send an additional copy by mail. Doing so could delay resolving your account issue. If you fax the
information, please include a cover sheet with the following information:
-Your Name
-Your Taxpayer Identification Number
-Tax Period
-Number of Faxed Pages, including cover sheet
~Date
-Attention: EO Accounts, Mail Stop: 6710
For tax forms, instructions and information visit www.irs.gov. (Access to this site will not provide you
with your specific taxpayer account information.)
Penalty and Interest
About Your Notice - The penalty and/or interest charges on your account are explained on the following
pages. If you want a more detailed explanation of your penalties and interest, please cali the telephone
mumber listed on the top of this notice. You may call your local IRS telephone number if the number
shown on your notice is a long-distance call for you. Ali days mentioned in the paragraphs below are
calendar days, unless specifically stated otherwise.
032943
We tee are at
TIN: 54-1664106 Form: 990EZ Tax Period: December 31, 2008
Penalties: $1,640.00
10 Filing Laie - Exempt Organizations and Ceriain Trusts $1,640.00
We charged a penalty because you filed your retum late.
For Forms 990, 990EZ, and 990PF, the penalty is:
(1) $20 a day for each day your return is late or incomplete, if your gross annual receipts are equal to or
jess than $1 million. The penaliy may not be more than $10,000 or 5% of your gross annual receipts,
whichever is less.
(2) $100 a day for each day your return is late or incomplete, if your gross receipts exceed $1 million.
The penalty may not be more than $50,000.
For Form 5227, the penalty is:
(1) $20 a day for each day your return is late if your gross income is equal to or less than $250,000. The
penalty may not be more than $10,000.
(2) $100 a day for each day your return is late if your gross income exceeds $250,000. The penalty may
not be more than $50,000.
For ail other forms, the penalty is $10 a day for each day your retum is late. The penalty may not be more
than $5,000.
If you disagree with this penalty, see "Removal of Penalties" in this notice. To avoid this penalty in the
future you should file your returns by the return due date.
(uternal Revenue Code section 6652)
Removal of Penalties
The law lets us remove or reduce penalties if you have reasonable cause or receive erroneous wriiten
advice from IRS.
Reasonable Cause
If you believe you have an acceptable reason why IRS should remove or reduce your penalties, send us a
signed explanation. Afler we review your explanation, we will notify you of our decision. In some cases,
we may ask you to pay the tax in full before we reduce or remove the penalty for paying late.
Pare 3
Erroneous Advice from IRS
We will remove your penalty if all the following apply:
. You asked IRS for advice on a specific issue,
. You gave IRS complete and accurate information,
. Youreceived advice from IRS,
. Yourelied on the advice IRS gave you, and
. You were penalized based on the advice IRS gave you.
WBwWh
To request removal of the penalty because of erroneous advice from IRS, you should do the following: (1)
complete Form 843, Claim for Refund and Request for Abatement; and (2) send it to the IRS Service
Center where you filed your return,
Deg. NO: AYIA Or. ate
TIN: 54-1664106 Form: 990EZ, Tax Period: December 31, 2008
032943
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Return this voucher with your payment or correspondence.
Amount you owe: — $1,640.00
Your Telephone Number: Best Time to Call: * You will avoid additional penalties and/or
() AM. _PM interes! if we receive your fell paymen! by
— ee October 12, 2009
O Amount enclosed: $____
* Moke payable fo United Staies Treasury
* Write Taxpayer Identification Number, tax
period and tax form number on payment.
O Correspondence enclosed
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