I need some tax advice. In my last minute attempt to file I find I may be subject to an underpayment penality. This is due to changes in my witholding as a result of going on disability in Mar of 94. The IRS states that this penality may be waived if it is the result of going on disability and the following two conditions were met: 1)Reasonable cause for not making payment and 2) it was not willful. I must submit a written request addressing these items and wondered what wording should be used? Anyone on disability out there who has faced this issue sucessfully?