42.2.513    PROOF OF REASONABLE CAUSE OR LACK OF NEGLECT

(1) The taxpayer who requests waiver of penalty and interest on a tax, or submits an untimely reply to a deficiency notice, has the burden of proving to the department that reasonable cause exists for the failure to timely file the tax statement and report, timely pay the tax, or timely submit a reply to a deficiency notice. The taxpayer also must prove the taxpayer was not guilty of neglect when the taxpayer failed to timely file the tax statement and report, timely pay the tax, or timely submit a reply to a deficiency notice.

(2) Unless reasonable cause is apparent in the department's file or is public knowledge, all requests for waiver of penalty and interest must be in writing.

(3) The simple statement that "reasonable cause" existed for the failure to timely file the tax statement or return, to timely pay the tax, or timely submit a reply to a deficiency notice, is never sufficient to receive a waiver or other consideration. All requests for waiver of penalty and interest or untimely replies to a deficiency notice must include the facts the taxpayer believes demonstrate reasonable cause and lack of neglect.

 

History: 15-1-201, 15-30-2620, 15-31-501, 15-35-122, 15-53-155, 15-60-104, 15-65-102, MCA; IMP, 15-1-206, 15-1-216, 15-30-2641, 15-31-502, 15-35-105, 15-37-108, 15-38-107, 15-53-155, 15-59-106, 15-60-208, 15-61-205, 15-65-115, MCA; NEW, 1985 MAR p. 113, Eff. 2/1/85; AMD, 2007 MAR p. 509, Eff. 4/27/07; AMD, 2015 MAR p. 763, Eff. 6/12/15; AMD and TRANS, from ARM 42.3.107, 2016 MAR p. 2073, Eff. 11/11/16.