Hi there, I am in somewhat the same boat. I am a one person plan (my wife and I). I have filed on time for 20 years. In 2019, I had some personal problems but I still sent in my extension for the 2018 year. I did go online at some point and start to fill out the 5500, but never finished or submitted it. In my mind I thought I did. When I went online to file 2019, I realized I did not file. I immediately wrote to the IRS a letter to try to explain with no answer, and sent it again a month later. I probably flagged them by sending the letter, but I thought it was best. Finally I got a letter, that said “Thank you for your inquiry, we need an additional 60 days to complete action on your account”. Then then next letter I get is the CP283 notice with a huge penalty which not only is devastating to my already struggling business, but one I cannot afford. What is the best way to try to resolve this. A letter of reasonable cause and any advice on how to structure that. Thank you.