We were told to write pretty much an explination of why the late fees should be removed. You also need to fill out form 843 from the irs website.
In our case we had a new treasurer take over half way through last year and discover no taxes were filed. We called IRS for help and they told us to get it in asap, not to worry about the late fees if we wrote a letter of explination. We aslo wrote a letter requesting a name change. They said they did not recieve our letter of explination so that and the telephone conversations we had with IRS agents should be reasonable ground for the late penalty.
If you are acruing any late fees on your late fee(hmmmm?) Be sure to request that the pentaly charge and any late fees being accrued to be waived. It also helps to talk about how your Treasurer position is a volunteer position and what the effect of having to pay the fee would have on your organization.
hope this helps!

Our group needs to submit a tax abatement letter for some IRS returns that were sent in late. Does anyone have experience with this and/or a sample letter that you could share? Thanks!