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Tennessee Department of Revenue explains penalty waivers: interest can’t be waived, online petitions preferred
Summary
Tennessee Department of Revenue staff explained how taxpayers can petition for penalty waivers under TCA 67-1-1803: waivers are tax-account specific, interest is not waivable, the tax must be paid (or on a payment plan) and processing typically takes 30–45 business days; larger waivers require Attorney General sign-off.
Billy Trout, manager of taxpayer education at the Tennessee Department of Revenue, and auditors from the department’s audit division outlined how taxpayers can request penalty waivers and what to expect from the process.
Katie Julian, a taxpayer-education specialist, said the law does not allow interest to be waived: “First and foremost, unfortunately, interest cannot be waived,” and added that the department will consider penalties for waiver only after the underlying tax is paid or is on an approved payment plan. Michelle Sims of the audit division said claim review times are not immediate: “penalty waivers can take 30 to 45 business days for complete process,” and waivers over $100,000 typically require additional approvals up to the Tennessee Attorney General’s office, which can…
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