CONSIDERATION OF PENALTY AND INTEREST ABATEMENT REQUEST

PLEASE READ ALL INSTRUCTIONS

1. All waiver requests under the “Consideration of Penalty and Interest Abatement Request” policy must be submitted using the form that follows these instructions.

2. Written requests can be submitted BUT the taxpayer must complete the relevant portions of the mandatory form and may write “see attached letter” where appropriate to avoid duplicating efforts.

3. Documentation may be submitted such as affidavits, hospital bills, newspaper article, obituary or other material that is necessary to support waiver request.

4. The request for waiver must be complete and signed by the taxpayer. A REQUEST for penalty and interest abatement that is incomplete will be REJECTED and returned to the taxpayer until it is complete.

5. The waiver request WILL NOT BE CONSIDERED UNLESS the taxpayer has submitted all required tax returns and paid all tax due.

6. To obtain a waiver of penalty or interest, a taxpayer must submit a written request for waiver no later than sixty (60) days after notice of the assessment of penalty or interest. NOTE: Submission of an incomplete request will not satisfy the requirement that the application be submitted within sixty (60) days after the assessment of penalty or interest.

THE FOLLOWING DO NOT CONSTITUTE “REASONABLE CAUSE” AND WILL NOT BE A BASIS FOR ABATEMENT OF PENALTIES/INTEREST:

Actions of agent or employee and/or Preparer error
Ignorance of the law or filing requirement
Failure to receive tax forms
“Lost mail” without proof of mailing/transmittal (See Regulation 16.4)