The petitioner is a dermatologist in Fresno, CA, who operates his business as an S corporation in which the petitioner is the sole shareholder. For 2010, he claimed that he mailed Form 7004 to the IRS to request an extension of time to file the S corporation return (which is required via I.R.C. Sec. 6037), but IRS never received it. The S corporation return (Form 1120S) was received on Jan. 31, 2012, for the 2010 tax year. IRS assessed a late filing penalty of $2,145 ($195 per month for the 11 months the return was late) pursuant to I.R.C. Sec. 6699(a). IRS appeals suggested a partial abatement of the penalty, but the petitioner refused, and claimed that he was not properly informed of the penalty and was unaware of the statutory basis for the penalty. The court rejected the petitioner's argument and determined that the petitioner did not have reasonable cause for late filing so as to avoid the penalty. The court also noted that the petitioner was a chronic late filer, and that the IRS had followed all appropriate administrative procedures. Babak Roshdieh, M.D., Corp. v. Comr., T.C. Sum. Op. 2014-113.