To Bivions:

Our club has been in existance since 2001 and uses the Bivio
software. Our treasurer files the 1065 every year. However,
he received notice in October 2005 that the 1065 tax return
for 2003 wasn't received. He explained that he sent it in
just as in all other years. But of course they rejected the
claim because "reasonable cause or due diligence" wasn't
established.

In your opinion and experience is there a way to challenge
this that would be successful? Our treasurer did send the
form 1065 in, in a timely manner. The Post Office or the IRS
lost the form but there is no way of proving this.

Tim Phillips