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House of Representatives
Session of 2021 - 2022 Regular Session


Posted: December 1, 2020 02:36 PM
From: Representative Pam Snyder
To: All House members
Subject: Deliquent Tax Notification Period
The Department of Revenue receives more than six million personal income tax returns each year, but is only able to review a percentage of those returns in the year they are filed; it is for that reason that the department is permitted to review a person’s tax returns for a period of three years after filing. However, this can mean that the taxpayer or their paid tax preparer might not be aware of an error until subsequent years, meaning they could inadvertently have been carrying over that same error for multiple tax returns. If a filing error results in underpayment of taxes, the taxpayer has to make up the amount of the underpayment plus penalties, which can be significant in cases where the error occurred over a period of years.
This is why I am introducing legislation that will provide taxpayers who are delinquent on a tax liability with a 60-day grace period following notification by the Department of Revenue, during which they can pay the overdue taxes without being penalized. 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.
Please join me in giving taxpayers a chance to correct accidental errors they weren’t aware of. Your consideration and co-sponsorship are appreciated.


Introduced as HB58