Pennsylvania BFR Grants Taxpayer EFT Penalty Abatement for First-Time Violation

The Pennsylvania Board of Finance and Revenue (BFR) granted the taxpayer’s petition for review and ordered the Department of Revenue to abate the EFT penalty and refund any resulting overpayment for the 2024 tax period. The taxpayer was assessed an EFT penalty for remitting an estimated installment payment by check instead of electronically, as required. The taxpayer claimed he was unaware of the electronic payment requirement and requested a one-time abatement. The BFR found that the taxpayer acted in good faith, without negligence or intent to defraud, and agreed to abate the penalty since it was his first violation of ...