Section 6.4. Participation requirements

To participate in the Program, a taxpayer shall comply with the following requirements during the amnesty period:

(1) File a tax amnesty return as provided in § 6.5 (relating to tax amnesty return).

(2) Make payment of all eligible tax liabilities and eligible interest liabilities as provided in § 6.6 (relating to payment).

(3) File a complete tax return or tax report for every period for which the taxpayer was required to and has not filed a tax return or tax report.

(4) File a complete amended tax return or tax report for every period for which the taxpayer has underreported an eligible tax liability.

(5) Except as otherwise provided in § § 6.11 and 6.12(b) (relating to appeals of denial and penalty reinstatement; and audits and examinations; appeal of increase in tax), agree that the taxpayer will not pursue an administrative or judicial proceeding with regard to any delinquent eligible tax for which a tax amnesty return was filed or with regard to a claim of a refund of money paid during the amnesty period for an eligible tax liability or eligible interest liability.

(6) Agree to withdraw under § 6.8(b) (relating to abatement of eligible penalty liability), any administrative or judicial appeal with regard to eligible liability for which the taxpayer may be granted abatement of eligible penalty liability under the Program.

Notation

Cross References

This section cited in 61 Pa. Code § 6.3 (relating to eligible taxpayers); 61 Pa. Code § 6.5 (relating to tax amnesty return); 61 Pa. Code § 6.6 (relating to payment); 61 Pa. Code § 6.8 (relating to abatement of eligible penalty liability); and 61 Pa. Code § 9.15 (relating to tax amnesty administration and implementation issues).