Youâre already familiar with how a car can rapidly cool down in cold weather; it becomes like a refrigerator, and can rapidly chill your pet. Pets that are young, old, ill, or thin are particularly susceptible to cold environments and should never be left in cold cars.rostbite is harder to detect, and may not be fully recognized until a few days after the damage is done. If you suspect your pet has hypothermia or frostbite, consult your veterinarian immediately. Be prepared: Cold weather also brings the risks of severe winter weather, blizzards and power outages.
The elements that must be present to constitute reasonable cause for a late filing is a question of law, but whether these elements are present in a given situation is a question of fact (Conklin Bros. of Santa Rosa, Inc., 986 F.2d 315, 317 (9th Cir. 1993)).
In some cases, the court found taxpayers liable for the accuracy-related penalty but failed to clarify. whether it was for negligence under Â§ 6662(b)(1), or a substantial understatement of tax under Â§ 6662(b) (2), or both.27 Regardless of the subsection at issue, the analysis of reasonable cause is the same.