1.26 Ark. Code R. 51-808(c)
Current through Register Vol. 49, No. 9, September, 2024
Even though a taxpayer fully complies with a request by the Department to file a return or amended return, any penalties justifiable under ACA 26-18-208 may be assessed against the taxpayer. Moreover, in the case of intentional failure to disclose taxable income (i.e. fraud), a referral to the appropriate Prosecuting Attorney for criminal prosecution may be appropriate. ACA 26-18-201 et seq.
Where a taxpayer refuses to promptly comply with a request by the Department to properly prepare and file a return or amended return, the Department may make a jeopardy assessment against the taxpayer as set forth in ACA 26-18-402.
1.26 Ark. Code R. 51-808(c)