The Department of Revenue is authorized to waive penalties in delinquency or deficiency cases if the taxpayer shows good and reasonable cause. Waivers may also be issued in delinquency cases if the taxpayer has a two-year good filing record with the Department of Revenue and no willful disregard of the law or gross negligence is involved. Penalty waivers of $100,000 or more must be approved by the Attorney General.
To apply for a waiver of penalty, please sign into your Tennessee Taxpayer Access Point (TNTAP) account. Select the tax type at the bottom of the screen. Then, under the “I Want To” section in the top right area, click “Petition for Penalty Waiver”.
You can view your penalty waiver request in TNTAP. The Audit division will issue a decision letter when your request has been reviewed and processed. If you have paid the penalty and the waiver request is granted, your account will be credited. You can view the decision letter or available credit in TNTAP.
Taxpayers who are unable to access the information electronically should submit the Petition for Waiver of Penalty via email to email@example.com.
References: Tenn. Code Ann. § 67-1-803