DATE:  
BUSINESS/INDIVIDUAL NAME:  
SOCIAL SECURITY NUMBER OR FEDERAL IDENTIFICATION NUMBER:  
DELINQUENCY TYPE:  
PERIOD OF DELINQUENCY:  
ENTER TOTAL AMOUNT OF ABATEMENT REQUEST:  
The absence (e.g. due to death or serious illness) of the person with the sole responsibility for filing the return in issue or for payment of the tax. The duration of the absence and its proximity to the due date of the return or payment will be considered in the Commission’s determination. Provide additional details on circumstances that contributed to the unavoidable absence. Be specific. Provide documentation in available.
Necessary business records must have been unavailable under such conditions, in such manner and for such a period as to prevent timely compliance.Provide additional details on what records were unavailable and why. Provide documentation if available.:
The taxpayer must show that the failure to comply was due to taxpayer’s reasonable reliance on erroneous information provided by the Revenue Commission. This exception will not apply if the Revenue Commission was not aware of all relevant facts when it provided the information to the taxpayer. The erroneous advice must have been provided in writing or be acknowledged by the Revenue Commission.Please provide additional details on what information was relied upon that resulted in the delinquency and where/when the information was obtained. Please be specific and include names of any GSCRC staff member that provided the information to the taxpayer. Provide documentation of the communication at issue.
In addition to the reason and explanation above, the following facts should also be considered in making the abatement determination and contribute to the presence of “reasonable cause” for the non-compliance that led to the delinquency in review. [For example, the following factors might be worth including in the abatement request: account payment history, financial hardship that may be caused by the penalties/interest, promptness of taxpayer in addressing delinquency or other relevant factors.]  
TAXPAYER SIGNATURE:  
TAXPAYER PRINTED NAME:  
Email:  
DATE OF SUBMISSION: