Valid Reasons for FTB Penalty Abatement As appearing at Spidell's California Minute on 10/9/16   You've been assessed a penalty for the late filing of your return or payment of tax . . . what are your options?  One is to claim that you had "reasonable cause" for the infraction.  Although it is an option, it is an extremely difficult case to make.  In fact, the only reasons that likely work are: taxpayer is seriously ill, taxpayer has died, or taxpayer is the victim of some egregious act over which they had no control, and neither the taxpayer nor their spouse were able to file returns and pay tax. In the attached audio clip (click on photo above to listen), Spidell Publishing's "California Minute" discusses the difficulties of proving reasonable...