Section 6.8. Abatement of eligible penalty liability

(a) The Department will abate all eligible penalty liability of a taxpayer that meets the requirements for participation in the Program as specified in § 6.4 (relating to participation requirements). Notice of the abatement will be in the form of a Notice of Penalty Abatement and will be mailed by the Department to the taxpayer.

(b) A taxpayer that meets the requirements for participation in the Program as specified in § 6.4, but has an administrative or judicial appeal involving a specific eligible liability for which abatement of eligible penalty liability is sought under the Program, will be accepted conditionally into the Program pending withdrawal of the appeal. Notice of this conditional acceptance will be in the form of a Notice of Conditional Acceptance and will be mailed by the Department to the taxpayer. If the appeal is withdrawn no later than 30 days after the mailing date of the Notice of Conditional Acceptance, the Department will abate the eligible penalty liability and will mail a Notice of Penalty Abatement to the taxpayer as provided in subsection (a). If the appeal is not withdrawn, the Department will not abate the eligible penalty liability and will mail a Notice of Denial to the taxpayer as provided in § 6.9 (relating to denial of penalty abatement).

(c) The Department, at its expense, will satisfy all liens for eligible liabilities filed against real and personal property owned by an eligible taxpayer that meets the requirements for participation in the Program as specified in § 6.4.

Notation

Cross References

This section cited in 61 Pa. Code § 6.3 (relating to eligible taxpayers); 61 Pa. Code § 6.4 (relating to participation requirements); 61 Pa. Code § 6.10 (relating to continued compliance requirement).