20090429-IR-045090229NRA Letter of Findings Number: 09-0043P Withholding Tax-Penalty For the Period 2007

DEPARTMENT OF STATE REVENUE

03-20090043P.LOF

Letter of Findings Number: 09-0043P

Withholding Tax-Penalty

For the Period 2007

NOTICE: Under IC § 4-22-7-7, this document is required to be published in the Indiana Register and is effective on its date of publication. It shall remain in effect until the date it is superseded or deleted by the publication of a new document in the Indiana Register. The publication of this document will provide the general public with information about the Department's official position concerning a specific issue.

ISSUE

I. Tax Administration–Penalty.

Authority: IC § 6-8.1-10-6.

Taxpayer protests the imposition of the penalty for late filing of information returns.

STATEMENT OF FACTS

Taxpayer is a corporation doing business in Indiana. Taxpayer filed its employees' W-2 forms after the due date for filing such returns. Taxpayer was assessed a $10 penalty per each W-2 form filed after the due date. Taxpayer protested the imposition of the penalty.

I. Tax Administration–Penalty.

DISCUSSION

Taxpayer protests the imposition of the penalty on Taxpayer's failure to timely file forms W-2 on behalf of its employees. This penalty was imposed pursuant to IC § 6-8.1-10-6, which provides for a ten dollar ($10) penalty for each information return submitted late. A form W-2 is an information return within the scope of the statute.

Taxpayer protests that it did not intentionally file the returns late. However, beyond this statement, Taxpayer has not provided any legal or factual grounds to justify penalty waiver.

FINDING

Taxpayer's protest is denied.

Posted: 04/29/2009 by Legislative Services Agency

DIN: 20090429-IR-045090229NRA

Composed: Nov 01,2016 12:36:40AM EDT

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