Iowa Admin. Code r. 701-10.79
Current through Register Vol. 47, No. 6, September 18, 2024
Any taxpayer who believes there is a good reason to object to any penalty imposed by the department for failure to timely file returns or pay the tax may submit a request for exception seeking that the penalty be waived. The request must be in the form of a letter or affidavit and must contain all facts alleged by the taxpayer and a reason for why the taxpayer qualifies for the exceptions. See rule 701-10.7 (421).
This rule is intended to implement Iowa Code sections 453A.31 and 453A.46.
Iowa Admin. Code r. 701-10.79