Taxpayer states that it believed that it was performing its filing duties as required and that it changed its filing practices immediately upon notice of the penalty from the Department. Taxpayer provided documentation and analysis in support of its position. Taxpayer believes that these factors establish grounds for waiver of the ten percent penalty.
…
In this case, Taxpayer had a late URT return and the
associated URT remittance which the Department determined were due to
negligence under 45 IAC
15-11-2(b), and so was subject to penalty under IC § 6-8.1-10-2.1(a)(4).
Further, Taxpayer has provided supporting documentation in the protest process.
After a review of that documentation, Taxpayer has affirmatively established
that its failure to timely file the URT return and remit the URT for that
quarter was due to reasonable cause and not due to negligence, as required by 45 IAC
15-11-2(c).
