Taxpayer is a car dealer. Taxpayer remitted sales tax, withholding tax, and tire fees for April 2013 after the statutory deadline for those payments. The Indiana Department of Revenue ("Department") assessed a ten-percent penalty and interest on each of the tax types, which Taxpayer protested.
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Taxpayer protests the imposition of penalty for failure to remit taxes in a timely manner.
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Taxpayer explained that it failed to remit the taxes because the person in charge of filing the returns was ill. Taxpayer also claims that there have been no other late filing issues; however, Taxpayer has a history of late payments in the past. Based on the information provided, Taxpayer has not provided "reasonable cause" sufficient to justify penalty waiver.
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Taxpayer protests the imposition of interest with respect to its late payment of tax. For taxes unpaid by the due date for payment, IC § 6-8.1-10-1(b) provides for the imposition of interest. IC § 6-8.1-10-1(e) provides that the Department cannot waive interest even if reasonable cause otherwise exists for penalty waiver. Further, the interest is assessed from the due date of the payment for each period, pursuant to IC § 6-8.1-10-1.
