Tax Type
Individual Income Tax
Description
Failure to timely file
Topic
Taxpayers' Remedies
Date Issued
10-08-1982
October 8, 1982
Re: § 58-151.087 Penalty for failure to file for the year 1979
Dear ***************
In view of circumstances surrounding the failure to timely file the above captioned corporation income tax return and the subsequent filing of the return, I hereby advise you that the assessment for the penalty for failure to file and the applicable interest will be abated. Your client will receive notice of abatement in the near future.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner