A date matters to the explanation when its source and relationship to the particular penalty remain clear.
Connect dates to the obligation under discussion
Identify the filing or payment task and tax period in the penalty communication. List relevant circumstances with dates and supporting records, keeping contemporaneous evidence separate from later recollection. Explain how an event relates to the particular obligation rather than presenting a complete personal history without a connection. Label any uncertain date or missing source for review.
Read the applicable standard before expecting a result
IRS reasonable-cause information describes a specific subject and requirements that depend on individual facts. Use that official resource to prepare questions about the evidence and explanation needed for the actual penalty. If a request is prepared, retain its wording, source index, and submission evidence. Clarify any proposed professional scope and authorization. A chronology can organize the factual relationship, but it cannot establish reasonable cause or promise that the authority will remove a penalty.