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Tennessee Department of Revenue explains penalty-waiver process, limits and timing
Summary
The Tennessee Department of Revenue outlined how taxpayers can petition to waive penalties (but not interest), the documentation needed, eligibility criteria including a typical two-year good-filing history, and that large waivers (≥ $100,000) require attorney general approval. Processing typically takes 30–45 business days.
Billy Trout, manager of taxpayer education at the Tennessee Department of Revenue, and audit staff told taxpayers how to seek penalty waivers and what to expect.
The department said taxpayers may petition for a penalty waiver in TinTap or by submitting a signed paper form. "Interest cannot be waived," Katie Julian said, citing Tennessee law, and the department will not consider a waiver until the tax for the period in question has been filed and paid (or is on an approved payment plan). Michelle Sims, an auditor in the department’s audit division, added: "Any filed returns would need to be filed, and any taxes that are due would need to be paid in order for us to consider that penalty."
Panelists outlined the criteria auditors typically review. Waivers are considered for…
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