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Taxpayer Rights During and Audit

Penalty and Interest

Interest and/or penalty will apply as long as there is a tax balance due. Penalty on an assessment may be waived if reasonable cause for failure to pay on time is demonstrated. Reasonable cause may be serious illness or death, a fire or natural disaster, or criminal acts against the taxpayer. The penalty waiver will apply only to periods directly affected by the circumstances. Waiver requests must be made in writing. Refer to Revenue Administrative Bulletin 2005-3 Penalty Provisions for additional details.
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