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      <ExplanationTxt>Edward T. Kurtz Treasurer (Former), LMSDR 5927 S. Louisville Place Tulsa Ok 74135 March 4, 2016 Internal Revenue Service Exempt Organizations Division Re: Request for Abatement of Late Filing Penalties Organization: Leiomyosarcoma Support &amp; Direct Research Foundation (LMSDR) 87-0763851 Tax Year: 2024 To Whom It May Concern: I respectfully request abatement of any penalties assessed for the late filing of LMSDR's Form 990 for the above-referenced tax year. For 20 years, with the exception of one year LMSDR has historically maintained timely compliance with its annual filing obligations. In prior years, I filed extensions through the IRS online system when necessary. In this instance, I believed in good faith that I had submitted the required extension, consistent with my prior practice. Unfortunately, in November I discovered that no extension filing had been recorded and that the return had not been submitted. The delay occurred during an extraordinary and unforeseeable period of personal hardship. In September, my wife suffered a stroke and has since required multiple hospitalizations related to complications, including urinary tract infections and an Alzheimer's diagnosis. During this same period, I was confronting my own early-onset cognitive diagnosis, which has resulted in increasing forgetfulness and difficulty managing scheduling and administrative responsibilities. These circumstances materially impaired my ability to manage organizational filings in the manner I had previously done. I have transferred all treasury and compliance responsibilities to a newly appointed treasurer to prevent any recurrence. LMSDR has implemented internal controls to ensure that future filings will be prepared by Tax Professionals. Please note that we have grown the organization in Dollars without growing overhead. We have no office rent no paid staff a part time bookkeeping service. I have realized that it has outgrown my ability to keep up, so this is my final act of service. The failure to file timely was not willful neglect, but the result of reasonable cause arising from serious medical circumstances affecting both myself and my spouse. LMSDR remains fully committed to compliance with all IRS requirements. I respectfully request that penalties be waived based on reasonable cause under IRC §6652(c), considering the documented medical hardship and immediate corrective measures taken. Thank you for your consideration. Sincerely, Edward T. Kurtz Former Treasurer, LMSDR 918-637-6070 edk42@outlook.com</ExplanationTxt>
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