Section Rev 2910.05 - Ineligibility(a) The department shall deny a taxpayer's written request to participate in the program if the taxpayer is ineligible pursuant to this section.(b) A taxpayer shall not be eligible to participate in the program if: (1) The department has contacted the taxpayer regarding a liability for any tax administered by the department;(2) The department has contacted the taxpayer regarding whether the taxpayer is subject to any tax administered by the department;(3) The department has contacted the taxpayer regarding whether the taxpayer is subject to tax collection responsibilities for any tax administered by the department; or(4) The taxpayer collected, but failed to remit, any tax administered by the department.(c) A taxpayer shall not be eligible to participate in the program regarding a specific tax administered by the department if:(1) The taxpayer has filed a return in a previous taxable period for the specific tax; or(2) The taxpayer's estimated tax liability for the specific tax, for the look-back period, is less than $500.(d) For purposes of the program, the business profits tax and the business enterprise tax together shall constitute a single tax type.(e) A taxpayer who is ineligible pursuant to (c)(1) above, may request to participate in the program for good cause shown.(f) A taxpayer who is ineligible to participate in the program may voluntarily disclose the taxpayer's tax liability to the department, anonymously through a representative or otherwise, and request that the department settle and compromise the taxes, interest, and penalties due for good cause shown.(g) In determining whether a taxpayer has shown good cause, the department shall consider the factors in Rev 2910.06(b).N.H. Admin. Code § Rev 2910.05
Derived From Volume XXXVI Number 32, Filed August 11, 2016, Proposed by #11142, Effective 7/26/2016, Expires 7/26/2026.Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.