Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
Section 810-14-1-.05 - Procedure For Abatement Of Penalties
Universal Citation: AL Admin Code R 810-14-1-.05
Current through Register Vol. 42, No. 11, August 30, 2024
(1) If the Department fails to substantially comply with Code of Ala. 1975, Section 40-2A-4, the Commissioner or his delegate is hereby empowered to abate any penalty otherwise arising from an examination or assessment upon written application for abatement of penalties by the taxpayer or for other good cause shown.
(a) The taxpayer's written application should
outline the basis of the request for the abatement.
(b) Written application by the taxpayer
should be made to the supervisor of the appropriate assessing section or
division. The written application should be attached to an audit or tax return
when it is presented to the supervisor for assessment proceedings or when the
audit is paid.
(c) Upon receipt of
a written application for abatement or upon request by a taxpayer assistance
officer, the supervisor shall request that a recommendation be submitted from
the employee who determined that additional taxes are due.
(d) The supervisor shall then make a
recommendation regarding the abatement to the appropriate division chief; and
the division chief, in turn, shall then be responsible for making a final
recommendation for abatement of penalties to the Commissioner or his
delegate.
(e) Failure by the
Department to comply with any provision of Code of Ala.
1975, Section
40-2A-4,
shall not prohibit the Department from assessing any tax, nor excuse the
taxpayer from timely complying with any time limitations.
(2) The Department may abate any penalties attributable to erroneous written advice furnished to a taxpayer by an employee of the Department if:
(a) the employee
provided the written advice in good faith while acting in an official
capacity;
(b) written advice was
reasonably relied on by the taxpayer;
(c) the written advice was given in response
to a specific written request of the taxpayer; and
(d) the penalties did not result from the
taxpayer's failure to provide adequate or accurate information.
Author: George Mingledorff
Statutory Authority: Act 92-186.
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