02/19
On December 10, 2019, the Department assessed the Taxpayer personal income tax, penalty and interest of $2,125.87 for tax year 2018. On February 28, 2020, the Taxpayer submitted a Protest letter. The Taxpayer claimed that penalty and interest should be abated because she was unable to report and file her personal income taxes on time due to ongoing domestic abuse, because she was unschooled in personal finance, and she was dealing with intense family matters. The Department contended that the Taxpayer could not prove non-negligence under the facts at issue. However, the Taxpayer was able to provide substantial evidence that convinced the Hearing Officer that she was suffering from a disability due to an injury or prolonged illness, and this would justify an abatement of the penalty. However, the law does not allow for an abatement of interest due to these reasons. This having been determined, the Hearing Officer concluded that the Taxpayer had met her burden to show that she was entitled to receive the abatement of penalty due to non-negligence , but not interest, and ordered that the penalty be abated.