Indiana DOR Denies Taxpayer’s Request for Penalty Abatement

The Indiana Department of Revenue (DOR) Nov. 8 issued a letter of findings denying Taxpayer’s penalty abatement request. The DOR assessed Taxpayer a statutory penalty of $10 per late W-2 for failure to file information returns. Taxpayer argued it timely filed the forms using the non-bulk filing method, but incorrectly assumed they went through successfully. Taxpayer then worked with its payroll software provider and the DOR and solved the issue. Taxpayer sought a refund of the penalty on the grounds of due diligence in correcting its mistake. On review, the DOR noted Taxpayer’s efforts but upheld the penalty because Indiana ...