Section 6.9. Denial of penalty abatement

Latest version.

(a) The Department will deny abatement of an eligible penalty liability of a taxpayer who fails to meet the requirements of the Program as specified in § 6.4 (relating to participation requirements).
(b) Notice of the denial will be in the form of a Notice of Denial of Penalty Abatement and will be mailed by the Department to the taxpayer.

Notation

Cross References

This section cited in 61 Pa. Code § 6.8 (relating to abatement of eligible penalty liability); and 61 Pa. Code § 6.11 (relating to appeals of denial and penalty reinstatement).

                    
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