When can I apply for a penalty waiver?

 A penalty can be waived if it is determined that the tax delinquency or deficiency is the result of good and reasonable cause. Good and reasonable cause may include a good filing history for at least the prior two years. The failure to file or pay cannot be a result of gross negligence or willful disregard of the law (see Tenn. Code Ann. § 67-1-803).