ile a paper copy of the Form 0000 with the appropriate Service Center as directed in the Form 0000 instructions. You may mail or fax this form. Annotate at the top of the form "Filed pursuant to Rev. Proc. 0000-00". Attach to the Form 0000 a statement establishing reasonable cause for the failure to file the Form 0000 timely. For additional details on eligibility to utilize this relief provision, see Rev. Proc. 0000-00, I.R.B. 0000-00. Mail th