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Sure, the IRS may consider a variety of reasons as "reasonable cause" for filing or paying late, which could qualify you for a first-time abatement (FTA) of penalties. Here are a few examples:

1. **Serious Illness or Death:** If you, a close family member, or your tax professional were seriously ill or passed away around the time your taxes were due, the IRS may consider this a reasonable cause for late filing or payment.

2. **Natural Disasters:** Events like hurricanes, earthquakes, or floods that significantly impact your ability to file or pay on time could be considered reasonable cause.

3. **Unavoidable Absence:** If you were out of the country or otherwise unavoidably absent during the time when your taxes were due, this could be considered a reasonable cause.

4. **Reliance on Incorrect Advice:** If you received incorrect advice from a tax professional or the IRS itself, and you can demonstrate that you acted reasonably and in good faith, this could be considered a reasonable cause.

5. **Fire, Casualty, or Theft:** If you experienced a fire, casualty, or theft that destroyed your necessary tax records, this could be considered a reasonable cause.

Remember, the IRS will look at each situation on a case-by-case basis, so it's important to provide as much detail and documentation as possible when requesting an abatement. Also, keep in mind that the FTA is typically only available if you have a clean compliance history (no penalties for the past three years).