Which Form 843 Basics 2011-2024

So then we go, okay, what happens though if we don't have that perfect fact pattern? And then we know they don't qualify. Maybe they've had more than one year. I get this question sometimes. Somebody didn't file for more than one year. Well, we know that one of those years is just not gonna be qualified for a first-time abatement because they don't have those prior years clean. They have penalties. - Okay, what's our plan B? Reasonable cost considerations become in essence our plan B if they aren't in that narrow rule set that we know they can qualify for first-time abatement. Well, then we have to do other means. Reasonable cost considerations are the other method. This is really where we're arguing a best excuse. So it really literally is a good excuse. Reasonable cause arguments don't exist in the Internal Revenue Code. They really only exist in the Internal Revenue Manual. And that I want to stress on because it's not like we have law on our side to say, "You must give this back to the client." No, we're really going to them and saying, "Please consider what happened to them. This is their circumstances. This is what we're doing in this case. It's going and kind of begging for mercy. We don't have any law precedent, so know that that's where it lives. And it's helpful to know that because then we know where we're standing there. But this is our good excuse. We're giving them the reason that things were just not that they did it on purpose. Really, we can request these by phone, but the thresholds make it a little more complex. And it's that rabbit trail that is a little tougher to get through as we're going into the rabbit...