Thank you MargauxInDenver.  I've been gathering the documents to send in to the IRS.  Since we can't request first time abatement I will need to request for reasonable cause.  Gathering documentation to show the date the payment was sent, the reject notification, etc.

BTW, has anyone else had QBD crash when trying to access the "Send Payments" tab in the payroll center?  Every payroll client I have in QBD I am unable to access the "send Payments" tab without the program crashing.  Which is another problem because that tab would have shown the rejected payments correct?  It's been months since this started happening.