W. Va. Code R. § 110-10H-9

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-10H-9 - Penalty on Liabilities Eligible for Amnesty When Taxpayer Fails to Apply for or Comply With Amnesty

9.1. If a taxpayer has a liability that would be eligible for amnesty but the taxpayer fails to apply for amnesty within the designated amnesty period, or after applying for amnesty fails to satisfy all of the requirements for amnesty, then a nonparticipation penalty in the amount of 10% of the unpaid liability shall be added to the amount of any unpaid taxes eligible for amnesty.

9.1.1. Under W. Va. Code § 11-10-4, unpaid taxes includes unpaid additions to tax, penalties and interest. Thus, the 10% penalty is in addition to any other penalties or additions to tax that are applicable.

9.2. The Tax Commissioner shall assess the penalty provided in subsection 9.1 of this section unless:

9.2.1. The taxpayer provides evidence satisfactory to the Commissioner that the taxpayer's failure to apply for amnesty or to satisfy all of the requirements for amnesty was not an intentional attempt to evade the payment of taxes and was based on the taxpayer's mistaken belief that he or she did not have any liability eligible for amnesty; or

9.2.2. In the case of an assessment issued before the start of or during the amnesty period, the taxpayer is contesting the disputed liability in an administrative or judicial forum, including bankruptcy court.

W. Va. Code R. § 110-10H-9