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11/28/2021 07:41 PM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20170&cosponId=24709
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House of Representatives
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted: October 12, 2017 09:47 AM
From: Representative Pam Snyder
To: All House members
Subject: Delinquent Tax Notification Grace Period
 
In the near future, I plan to introduce legislation amending the Tax Reform Code of 1971 (P.L.6, No.2) to provide taxpayers, who are delinquent on the payment of a tax liability, with a 60-day grace period following notification sent via certified mail from the Department of Revenue before they are required to pay applicable penalties or interest.

The department receives over six million personal income tax returns each year. However, only eight percent of those returns are assessed in the same year by the department. If a return is not reviewed, it remains open for a three-year period. As such, the department, taxpayer, or paid preparer may not be aware of an error until subsequent years and the same error may be repeated. Despite these facts, the taxpayer remains liable for penalties and interest.

While I understand that taxpayers must be responsible for the complete and accurate filing of their tax information, individuals should be given the opportunity to correct erroneously filed information before being charged penalties or interest.

It is my hope that you will join me in supporting this important legislation.



Introduced as HB1859