Pennsylvania DOR assesses post-amnesty penalties but fails to notify taxpayers in many cases

The Pennsylvania Department of Revenue, from April 26, 2010, through June 18, 2010, administered a tax amnesty program that allowed taxpayers (individuals, businesses and other entities) with delinquent state taxes prior to June 30, 2009, to pay outstanding tax liabilities with 50% of the interest as well as 100% of the associated penalties abated. The enacted legislation, as well as department guidance, noted that if an eligible taxpayer did not participate in the program, a 5% non-participation penalty would be imposed on all amnesty-eligible taxes, penalties and interest not paid in full during the amnesty period.

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