Taxpayer is an Indiana retail business. The Indiana Department of Revenue ("Department") determined that Taxpayer had not filed Indiana adjusted gross income tax returns for the tax years 2007, 2008, 2009, 2010, 2011, and 2012 and so imposed penalties for those years.
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The Department issued proposed assessments for penalties due to Taxpayer's failure to file Indiana adjusted gross income tax returns for the tax years 2007-2012. Taxpayer protests the imposition of penalties for the years 2008-2012 and requests a waiver of those penalties. Taxpayer states that it filed the returns for those years as soon as it realized that there was a filing requirement. Because of this self-reporting and because there was no income to report for those years, Taxpayer believes that waiver of the penalties is warranted. The Department waived the penalty for 2007, but let the remaining years' penalties stand.
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In this case, the Department determined that Taxpayer did not file Indiana adjusted gross income tax returns for 2007-2012. The Department imposed penalty under IC § 6-8.1-10-2.1(g). As a result of the protest process, Taxpayer has not affirmatively established that it acted reasonably, as required by IC § 6-8.1-10-2.1(d) and 45 IAC 15-11-2 (b). The Department waived the penalty for 2007. The penalties for the tax years 2008-2012 will be not waived.
