Pennsylvania HB855 allows taxpayers to petition for abatement of penalties or interest if they acted in good faith.

HB855 amends Pennsylvania's Title 53 to allow taxpayers to petition for abatement of penalties or interest due on underpayments or taxes. The petition must be filed within 60 days of the first due date of the penalty or interest. The local taxing authority may abate the penalty or interest if the taxpayer acted in good faith, without negligence, and had no intent to defraud, provided the taxpayer agrees to pay the remaining balance without further appeal.

Pennsylvania HB855 allows taxpayers to petition for abatement of penalties or interest if they acted in good faith.

HB855 amends Pennsylvania's Title 53 to allow taxpayers to petition for abatement of penalties or interest due on underpayments or taxes. The petition must be filed within 60 days of the first due date of the penalty or interest. The local taxing authority may abate the penalty or interest if the taxpayer acted in good faith, without negligence, and had no intent to defraud, provided the taxpayer agrees to pay the remaining balance without further appeal.