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-.33 - Penalty For Frivolous Return
Universal Citation: AL Admin Code R 810-14-1-.33
Current through Register Vol. 43, No. 02, November 27, 2024
(1) A "frivolous return" penalty of up to $250 may be imposed if any return:
(a) does
not contain information on which the substantial correctness of the self
assessment may be judged, or
(b)
contains information that on its face indicates the self assessment is
substantially incorrect and is due to either a position which is frivolous or a
desire (which appears on the purported return) or delay or impede the
administration of the state tax laws.
(2) The frivolous return penalty may be imposed for, but is not limited to, the following situations:
(a) returns filed with only the date and
signature;
(b) returns filed which
contain altered or incorrect descriptions of line items or other altered
provisions;
(c) knowingly filed on
a form not compatible with the Department's processing system;
(d) returns filed which have references to
spurious constitutional arguments instead of the required completion of the tax
form;
(e) returns filed on which
there is insufficient information to calculate the tax;
(f) returns filed on which the information
presented is clearly inconsistent; or
(g) returns filed which show deliberate use
of incorrect tax tables.
(3) The "frivolous return" penalty may not be imposed in the following situations:
(a) for
an inadvertent mathematical or clerical error(s) or
(b) where the taxpayer files a substantially
complete return, shows the correct amount of tax due, but refuses or is unable
to pay the tax.
Author: George Mingledorff
Statutory Authority: Act 92-186.
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