In ZC Real Estate Tax Solutions Ltd. v. Ford (2010) 191 Cal.App.4th 378, lenders with secured interests in real property contracted with the plaintiff to make and monitor property tax payments on behalf of the property owners. (ZC Real Estate, supra, 191 Cal.App.4th at pp. 380-381.) The lenders sent payment to the plaintiff, but the plaintiff's employee sent the checks to the wrong county tax collector. (Id. at p. 381.) The plaintiff proffered payment to the correct county two days beyond the delinquency date. (Ibid.) The county tax collector refused to cancel the tax penalty pursuant to section 4985.2. (ZC Real Estate, supra, at p. 382.) While the court agreed there was no evidence of willful neglect by the plaintiff, it concluded the evidence did not establish reasonable cause, circumstances beyond the plaintiff's control, or exercise of ordinary care. (ZC Real Estate, supra, 191 Cal.App.4th at p. 384.) The plaintiff, a professional office providing tax payment services for thousands of individuals, sent a $5.5 million payment on behalf of 4,400 taxpayers to the wrong address. The plaintiff did not demonstrate it had established quality control procedures to minimize such errors or had taken other steps to show an exercise of ordinary care under the circumstances. (Id. at p. 385.) The act that caused the delinquency--failing to send the payment to the correct address--was a circumstance clearly within the plaintiff's control. (Ibid.) The failure to discover the error in time to prevent delinquency was also within the plaintiff's control; the plaintiff had no control procedures to track delivery or otherwise confirm receipt. (Ibid.) Consequently, the court concluded the plaintiff failed to show that the delinquency was due to reasonable cause and circumstances beyond its control, or that it occurred notwithstanding the exercise of ordinary care by the plaintiff. (Ibid.)