"Reasonable cause" is a pretty hard bar to meet. [1]
> The following factors don't generally qualify as valid reasons for failure to file or pay a tax on time:
> Lack of knowledge. You're responsible for knowing or getting advice on how to file returns and pay or deposit taxes on time. This includes filing requirements, deadlines and amounts you owe.
> Mistakes and oversights. You're responsible for making sure your tax returns, payments and deposits are correct and on time. In certain cases, reasonable cause may apply to a mistake if additional facts and circumstances show that you tried to comply with tax law.
A much easier path is first time abatement. [2] Though of course as the name indicates, it can't be used multiple years in a row.
[1] https://www.irs.gov/payments/penalty-relief-for-reasonable-c...
[2] https://www.irs.gov/payments/penalty-relief-due-to-first-tim...
