Taxpayer had a withholding tax payment for April 2013 that had a due date of May 30, 2013. The Indiana Department of Revenue ("Department") received the withholding tax payment after the due date, and thus a Proposed Assessment with penalty was issued by the Department. Taxpayer protested the penalty.
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Taxpayer, in correspondence to the Department, states that the business receives "paper reminders" for things such as "insurance premiums." Taxpayer states:
I have been in business since 1974 and have grown accustom to receiving mail forms and notifications for filing and paying taxes. In recent years this has become an on-line process. The employer is responsible to file a report and make a payment without any notification.
Taxpayer's argument, then, is that it is used to getting reminders in the mail, and is not yet used to the online process. Taxpayer has missed filing deadlines for withholding tax on other occasions (e.g., October 2012 and March 2013 liability periods). Taxpayer has not established any reasonable cause for the late payment at issue, thus Taxpayer has not provided any legal or factual grounds to permit penalty waiver.
