2024-03-06T18:07:57-06:00 2022-12-31 521231901 GORFINE SCHILLER & GARDYN PA 10045 RED RUN BLVD SUITE 250 OWINGS MILLS MD 21117 990EZ 2022-01-01 900253564 BALTIMORE FIRE FIGHTERS LOCAL 734 PUBLIC ACTION COMMITTEE BALT 4102340734 1202 RIDGELY STREET BALTIMORE MD 21230 JOHN BURKE JR SECRETARY-TREASURER 4102340734 2024-03-06 1 JOHN BURKE JR 999009999 0 SCOTT D RODGVILLE CPA P00365285 4103565900 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X X IAFFLOCAL734.ORG X X 25906 X 25906 25906 31123 31123 -5217 83996 0 78779 X 82562 123556 1845 1845 84407 125401 411 46622 83996 78779 X TO COLLECT POLITICAL CONTRIBUTIONS FOR LOCAL FIRE FIGHTERS UNION TO COLLECT POLITICAL CONTRIBUTIONS FOR BALTIMORE FIRE FIGHTERS LOCAL 734 TO ASSIST IN FURTHERING THE EXEMPT PURPOSE OF THE LOCAL. 0 31123 31123 RICHARD LANGFORD PRESIDENT 2.00 0 0 0 JOHN BURKE JR SECRETARY-TREASURER 3.00 0 0 0 JENNIFER MUTH RECORDING SECRETARY THROUG 1.00 0 0 0 MICHAEL SCHLEY JR 2ND VP 1.00 0 0 0 PATRICK MAYFIELD 1ST VP 1.00 0 0 0 ROBERT PATTERSON III 1ST VP FORMER 1.00 0 0 0 X 0 0 0 0 0 0 0 0 RICHARD LANGFORD 1202 RIDGELY ST BALTIMORE MD 21230 4102340734 0 0 0 0 0 0 0 31123 1000 PART I-A, LINE 1: THE ORGANIZATION CONTRIBUTES FUNDS TO CANDIDATES' CAMPAIGN COMMITTEES AT THE DIRECTION OF ITS MEMBERSHIP. ADDITIONALLY, BASED UPON THE DIRECTION OF THE MEMBERSHIP THEY WILL ATTEND EVENTS IN SUPPORT OF CANDIDATES. FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES DESCRIPTION: POLITICAL CONTRIBUTIONS. AMOUNT: 31,123. FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,845. END OF YEAR AMOUNT: 1,845. FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 411. END OF YEAR AMOUNT: 46,622. THE ORGANIZATION ATTEMPTED TO FILE THE FORM 990 FOR 2022 ELECTRONICALLY IN NOVEMBER, 2023 BUT IT WAS REJECTED DUE THE TAX EXEMPT STATUS NOT MATCHING THE IRS DATABASE. THEN THE ORGANIZATION CHANGED THE FLING TO THE PAPER FILING. THE PAPER FILING WAS COMPLETED BEFORE NOVEMBER 15, 2023.THE ORGANIZATION RECEIVED A NOTICE DATED DECEMBER 14, 2023. ACCORDING TO THIS NOTICE, THE ORGANIZATION IS REQUIRED TO FILE THE FORM 990 ELECTRONICALLY. IN ORDER TO GET THE FORM FILED ELECTRONICALLY, THE ORGANIZATION VERIFIED WITH THE IRS AND REALIZED THERE WAS MISUNDERSTANDING ABOUT THEIR TAX-EXEMPT STATUS. PLEASE NOTE THAT THE TIME WHEN THE ORGANIZATION RECEIVED THE NOTICE WAS AT THE TIME WHEN THE IRS WAS GOING TO SHUT DOWN ITS E-FLING SYSTEM FOR ANNUAL MAINTENANCE. THE IRS ALSO EXPERIENCED THE TIME WHEN THE FAX SYSTEM WAS DOWN FOR THE FIRST TWO WEEKS OF JANUARY, 2024. THESE CAUSED THE DELAY FOR THE ORGANIZATION TO VERIFY WITH THE IRS ABOUT THEIR STATUS AND RESUBMITTED ELECTRONICALLY WITHIN THE TIME FRAME THAT THE NOTICE STATED. THE ORGANIZATION HAS TAKEN STEPS NECESSARY TO GET THE FORM 990 FOR 2022 ELECTRONICALLY FILED AS SOON AS IT CAN. IT SINCERELY REQUESTS THE ABATEMENT OF POSSIBLE LATE FILING PENALTIES ASSESSED ON 2022 FORM 990. IN SUPPORT OF THE ORGANIZATION'S REQUEST FOR ABATEMENT, IT ASSERTS THAT THE IMPOSITION OF THE LATE FILING PENALTIES IN THIS INSTANCE WOULD BE CONTRARY TO THE SPIRIT AND INTENT OF IRS POLICIES REGARDING PENALTIES. IMPOSING PENALTIES IN THIS CASE WOULD BE INCONSISTENT WITH THE PURPOSE OF PENALTIES, AS EXPLAINED IN THE IRS PENALTY HANDBOOK. AS SUCH, THE FAILURE TO TIMELY FILE PENALTY SHOULD BE ABATED. THE PENALTY HANDBOOK PROVISIONS - IRM 20.1.1.2 (11-21-17) - STATE THAT, "PENALTIES EXIST TO ENCOURAGE VOLUNTARY COMPLIANCE BY SUPPORTING THE STANDARDS OF BEHAVIOR REQUIRED BY THE INTERNAL REVENUE CODE." THE IRM FURTHER PROVIDES THAT, "ALTHOUGH PENALTIES SUPPORT AND ENCOURAGE VOLUNTARY COMPLIANCE, THEY ALSO SERVE TO BRING ADDITIONAL REVENUES INTO THE TREASURY.... HOWEVER, THESE RESULTS ARE NOT REASONS FOR CREATING OR IMPOSING PENALTIES." SEE IRM 20.1.1.2.1 (11-25-11).ALSO, THE IRM PROVIDES THAT, "VOLUNTARY COMPLIANCE IS ACHIEVED WHEN A TAXPAYER MAKES A GOOD FAITH EFFORT TO MEET THE TAX OBLIGATIONS DEFINED BY THE INTERNAL REVENUE CODE." SEE IRM 20.1.1.2.1 (11-25-11). IN THE ORGANIZATION'S CASE, IMPOSING PENALTIES WOULD NOT ENHANCE VOLUNTARY COMPLIANCE, AND IMPOSITION IS NOT REQUIRED TO "CORRECT THE TAXPAYER'S BEHAVIOR." THE ORGANIZATION TAKES ITS REPORTING OBLIGATIONS EXTREMELY SERIOUSLY. AS SOON AS IT WAS MADE AWARE OF THE REJECT ISSUE, THE RETURN WAS FILED AS SOON AS THE ORGANIZATION WAS ABLE TO GATHER THE INFORMATION NEEDED FOR THE FILING.FURTHERMORE, THE ASSESSMENT OF PENALTIES WOULD NEEDLESSLY DIVERT PRECIOUS FINANCIAL RESOURCES AWAY FROM THE ORGANIZATION'S MISSION.IN LIGHT OF THE ABOVE, IT RESPECTFULLY REQUESTS THE ABATEMENT OF ALL RELATED PENALTIES. THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.