Current through Register Vol. 54, No. 45, November 9, 2024
Section 6.9 - Denial of penalty abatement(a) The Department will deny abatement of an eligible penalty liability of a taxpayer who fails to meet the requirements of the Program as specified in § 6.4 (relating to participation requirements).(b) Notice of the denial will be in the form of a Notice of Denial of Penalty Abatement and will be mailed by the Department to the taxpayer. This section cited in 61 Pa. Code § 6.8 (relating to abatement of eligible penalty liability); and 61 Pa. Code § 6.11 (relating to appeals of denial and penalty reinstatement).