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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
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      <ExplanationTxt>Department of the Treasury Internal Revenue Service Ogden UT 84201-0016 Dear Sir Re: USA Youth and High School Rugby EIN 85-1100410 We refer to the notice dated October 16, 2023, Notice number - CP259A regarding non-filing of form 990/990 EZ for the year ended 31 December 2022. We spoke to the IRS today and confirmed that form 990/990 EZ had not been filed for the year ended 31 December 2021 also. We apologize for the non-filing for both years and we seek the remission of any penalties and any interest to be applied for the late filing of our 2021 and 2022 tax returns for the following exceptional circumstance: * Death of Treasurer. Margaret Rouse who was a Board member and the Treasurer who was responsible of the accounting and tax returned passed away on August 18, 2023 https://www.goffrugbyreport.com/news/loss-american-rugby-rugby-texas-president-maggie-rouse . The cause of death was suicide and Maggie had struggled with mental health issues. The Board was unaware of the lack of filing of returns. As President I have taken over the accounting function (I am a qualified accountant) and will be filing both years tax returns contemporaneously with the filing of this letter. * Volunteer Function - USA Youth and High School Rugby is predominantly a Volunteer Organization that runs the sport of rugby across USA for children between 5 and 18 years of age. The accounting function has always been run by volunteers. * Limited Resources - USA Youth and High School Rugby is a small and relatively young not for profit organization dedicated to the development of youth rugby. All our subscriptions and donations are devoted to the youth and high school rugby activities and providing high quality programming for the children. With seek to devote all our resources on Youth Rugby. We deeply regret the late filing of our Form 990EZ return and respectfully request your consideration of the remission of penalties and interest. Should you wish to discuss any of the contents of this letter please do not hesitate to contact me on 858 405 9271. Yours sincerely USA YOUTH AND HIGH SCHOOL RUGBY David Pool President</ExplanationTxt>
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