Ohio – Request for Remission of Penalties and Interest Denied by Board of Tax Appeals

SALT Report 3141  – The Ohio Board of Tax Appeals denied a request for the remission of penalties and interest imposed for failing to file sales tax returns and remit payment.  According to Ohio Tax Law, remission of a penalty is discretionary and the taxpayer has the burden to establish that the Commissioner’s actions were unreasonable, arbitrary, or unconscionable.  In this case, the Taxpayer claimed financial hardship and was unable to prove any of these circumstances existed therefore the Court denied the appeal.

For Further Information:

Ohio Board of Tax Appeals – Surmount Inc v Tax Commissioner of Ohio Case No 2011-695