Does the IRS waive penalties for the elderly that have forgotten to file their taxes?
My mother was recently diagnosed with dementia. When we contacted her accountant in April to have him file for an extension for 2010, we found that she had never filed her 2009 taxes. She requested the extension in April 2009, but never sent the information back to him to prepare the taxes. Is there some form that we can file with the IRS for a waiver of these penalties and interest?