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Clerk's Rules - Tax – Assessment of Penalties - 10/10/2013
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Clerk's Rules - Tax – Assessment of Penalties - 10/10/2013
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11/14/2023 1:20:23 PM
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Clerk's Rules
Title
Tax – Assessment of Penalties
Effective Date
10/10/2013
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CKy Cflerk9s Tax thlle <br />ssessment erialltlles <br />In accordance with EMC 3.19.160, the City Clerk does hereby provide the <br />following interpretation: <br />There may be situations where a taxpayer notifies the City of an underreported <br />tax obligation on a tax return that was originally filed and paid on a timely basis; <br />and <br />That many agencies choose not to impose penalties in circumstances where the <br />underreporting is due to the taxpayer's reasonable mistake, which is an <br />appropriate measure to avoid unnecessarily penalizing a taxpayer for taking <br />voluntary corrective action; <br />Therefore, in the event a taxpayer notifies the City that it underreported its tax <br />obligation on a tax return originally filed and paid on a timely basis, and the <br />Director determines the error was due to an inadvertent error or omission, or <br />reasonable misunderstanding on the part the taxpayer, then the Director is <br />authorized to determine that a penalty is not in order, and will not be imposed in <br />such a case. <br />CAO/CFO Approval <br />City Clerk's Approval <br />Date <br />Date <br />
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