Taxpayers should be aware that the Pennsylvania Department of Revenue has been asserting penalties for failing to participate in the amnesty program that concluded on June 18, 2010 by posting the asserted penalties on the taxpayer's corporate tax ledger, but without sending formal Notices of Assessment to taxpayers in many situations. These non-participation penalties have been asserted in situations in which no liability was outstanding as of the conclusion of the amnesty period and Notices of Assessment asserting a tax deficiency were issued well after the conclusion of the amnesty period.
The Department's actions are not only questionable under the
amnesty statute, but also raise serious Due Process concerns and
are inconsistent with statutory mandates for the issuance of
assessments.
Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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