Taxpayer, a business in Indiana, was late in remitting the following taxes to the Indiana Department of Revenue ("Department"): sales tax; food and beverage tax; and withholding tax. The time period at issue is July 2013. The Department issued proposed penalty and interest assessments for the late taxes.
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As noted, Taxpayer protests the imposition of the penalties. In its protest letter, Taxpayer states, "I understand that I was remiss in making timely tax liability payments for the month of July 2013[,]" and that Taxpayer believes it has "always been a timely filer." Taxpayer also states that it is requesting the Department to abate "the penalties for this one time oversight."
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Under IC 6-8.1-5-1 (c) the Department's proposed assessments are presumed to be correct. The Department, in 2012, previously abated Taxpayer's penalties for sales tax, food and beverage tax, and withholding tax. Based upon that previous abatement, the Department finds that Taxpayer has not established reasonable cause regarding the penalties for July 2013.
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