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)).
1 Minimum late filing penalty. 2  If you file your return more than 60 days after the due date or extended due date, the minimum penalty for late filing is the smaller of $135 or 100 percent of the unpaid tax.3  Penalty for late payment. 4  The failure-to-pay penalty is generally 0.5 percent per month of your unpaid taxes. Minimum late filing penalty. 2  If you file your return more than 60 days after the due date or extended due date, the minimum penalty for late filing is the smaller of $135 or 100 percent of the unpaid tax.