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The Department issued a proposed assessment for penalty on failure to remit sales tax for December, 2012. Taxpayer admits that this happened, but also states that it was merely an inadvertent mistake. Taxpayer states that it has always been diligent in performing its tax duties and also states that this incident was a one-time oversight. Taxpayer protests the imposition of penalty and requests a waiver of that penalty.
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The Department considered Taxpayer's failure to remit sales tax by the filing deadline to constitute negligence and so imposed penalty under IC § 6-8.1-10-2.1(a). As a result of the protest process, Taxpayer has affirmatively established that it acted reasonably in its efforts to comply with Indiana's tax filing requirements, as required by 45 IAC 15-11-2 (c). The penalty will be waived. However, the Department takes this opportunity to notify Taxpayer that it is now aware of its sales tax obligations and that penalty may be imposed if this scenario occurs again.
