please help me answer this before 11pm

thank you.

Your client, ABC Partnership, has received a notice for late filing of their partnership tax return for the period ending December 31, 2018. They are very frustrated because it was a simple oversight on their end. They signed the tax return but simply forgot to mail it. Both partners in the partnership, Bill Jones and Ted Jones, received their Schedule K-1s and reported their 50% share of the partnership income and expenses on their timely-filed income tax returns thinking the return was mailed on time. They have asked you if there is any way that they can get the penalty abated. They have already requested and received first-time abatement relief in the past 3 years, so they are not eligible for first- time abatement Research possible relief options for your client and draft a letter to the IRS requesting relief from the penalties. Your client, ABC Partnership, has received a notice for late filing of their partnership tax return for the period ending December 31, 2018. They are very frustrated because it was a simple oversight on their end. They signed the tax return but simply forgot to mail it. Both partners in the partnership, Bill Jones and Ted Jones, received their Schedule K-1s and reported their 50% share of the partnership income and expenses on their timely-filed income tax returns thinking the return was mailed on time. They have asked you if there is any way that they can get the penalty abated. They have already requested and received first-time abatement relief in the past 3 years, so they are not eligible for first- time abatement Research possible relief options for your client and draft a letter to the IRS requesting relief from the penalties