Blanche Creek has engaged your firm because she has been charged with failure to file her 2011 Federal Form 1040. Blanche maintains that the "reasonable cause" exception should apply. During the entire tax filing season in 2012, she was under a great deal of stress at work and in her personal life. As a result, Blanche developed a sleep disorder, which was treated through a combination of pills and counseling. Your firm ultimately prepared the 2010 tax return in 2014. The return showed additional tax due of $15,000. Blanche is willing to pay the delinquent tax and related interest. However, she feels that the failure-to-pay penalty is unfair, as she was ill. Consequently, she could not be expected to meet the usual deadlines for filing.

Determine the amount of the penalty for failure to file and research the reasonable cause exception to penalty. With all appropriate citations, stating an opinion as to whether Blanche will be successful in her request to have the penalty abated.