Working families' tax credit

From the 2024 DOR Tax Exemption Study

Det. No. 15-0305, 35 WTD 37 (January 31, 2016) 37 Cite as Det. No. 15-0305, 35 WTD 37 (2016) BEFORE THE APPEALS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition for Refund of ) D E T E R M I N A T I O N Assessment of ) ) No. 15-0305 ) . . . ) Registration No. . . . ) [1] RULE 228; RCW 82.32.090, RCW 82.32.105: LATE PAYMENT PENALTY – WAIVER OR CANCELLATION OF PENALTY. The taxpayer appealed the assessment of a late payment penalty. The taxpayer did not contact the Department to discuss providing additional documentation or amending the original assessment until after the original due date. The Department sustained the late payment penalty because the taxpayer’s situation did not meet the statutory requirements for waiver or cancellation of a penalty. [2] RCW 82.32A.020, RCW 82.32A.030: LATE PAYMENT PENALTY – RELIANCE ON ORAL STATEMENTS BY DEPARTMENT PERSONNEL. The taxpayer appealed the assessment of a late payment penalty. The taxpayer alleged that a Department employee stated that it would not be a problem to qualify for a waiver or cancellation of the penalty. The Department sustained the late payment penalty. Pursuant to statute, Taxpayers have the