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 Penalty for late filing of return - 5% of the tax not paid by the original due date for each month or fractional part thereof up to 25%. Note: The combined total of the penalty for late filing of return and penalty for failure to pay tax shown on a return cannot exceed 25% of the tax not paid by the original due date. 2  A penalty of $1,000 may be assessed against an individual who files a frivolous return.