Which scenario would most likely support a reasonable cause abatement?

• A. The taxpayer intentionally failed to file due to disregard for the requirement.
• B. The taxpayer relied on erroneous professional advice in a reasonable manner and promptly corrected.
• C. The taxpayer refused to cooperate with IRS.
• D. The taxpayer was able to pay the tax but delayed voluntarily for profit.

Answer: (B)

Reasonable cause abatement looks at whether the failure to comply happened despite exercising ordinary due care and supervision, rather than from willful neglect or disregard. When a taxpayer reasonably relies on a professional tax adviser and follows that advice, the situation is more likely to be treated as reasonable cause—as long as the taxpayer acts in good faith and corrects the error promptly once it becomes known.

In this scenario, the taxpayer relied on erroneous professional advice in a reasonable manner and promptly corrected once the mistake was identified. That shows the taxpayer did not intentionally ignore the rules or avoid payment; they sought competent guidance, acted on it, and took timely corrective action. The emphasis is on the reasonable and timely correction tied to reliance on a professional, which is a standard basis for reasonable-cause relief.

The other scenarios describe conduct that typically signals willful neglect or non-cooperation, or gain from delaying payment, which do not support reasonable cause.