当初 你的税务师 要求你 申报3250表的时候， 他/她出于 职业操守和道德， 是没有问题的； 不知道还好， 知道了， 那就是没有办法， 要报。
这里的问题是， 当初你们在file 3520 form 的时候， 有没有attach 一封 解释的信件， 来解释一下，为什么没有及时把正确的数额报上去？
网上收到的， 在一亩三分地：
"打IRS international tax 电话267-941-1000 （not toll free)去问怎么办，让IRS人告诉你应该怎么做，第一次犯错，可以写封不是故意犯错，第一次犯错可以要求免除罚款，可以上网搜搜免掉罚款的合理原因。“
The IRS’s first-time abatement penalty waiver (FTA), although introduced 12 years ago, is infrequently used by qualifying taxpayers. An FTA can be obtained for a failure-to-file, failure-to-pay, or failure-to-deposit penalty.
A taxpayer may claim an FTA for only a single tax period. To qualify, taxpayers must not have been assessed any other penalties of a “significant amount” on the same type of tax return within the past three years and must be in compliance with all filing and payment requirements.
IRS personnel use a decision-support software tool called the Reasonable Cause Assistant (RCA) to help determine whether a taxpayer is eligible for an FTA. However, the RCA has been criticized for yielding a high percentage of incorrect determinations of FTA eligibility that IRS personnel generally do not correct.
Through persistence, a practitioner can often persuade the IRS to reverse an initial incorrect determination that a taxpayer does not qualify for an FTA.
快去找比较好的税务律师， 帮你忙。 这时候就不要省钱了。