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How do I request a penalty waiver?

How do I request a penalty waiver?

Requests for a penalty waiver must be in writing. Penalty may be waived on an assessment if you can show reasonable cause for your failure to pay on time. Reasonable cause includes serious illness or death, a fire or natural disaster, or criminal acts against you. Documentation may be requested to substantiate the reason for your penalty waiver request. Reference Revenue Administrative Bulletin 2025-15.