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. Statement of reasonable cause regarding why the failures happened; 2. Statement regarding safeguards put in place to ensure it will not fail to file again; 3. Returns for the years during and after the 3- year non-filing period; and 4. Signed declaration set forth in Notice 2011-44 â¢ Request made within 15 months.