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19. Can I ask for an abatement of the penalties?

Yes. The statute contains provisions for the Assessor to waive or abate any assessed penalties for reasonable cause. Reasonable cause can include the provision of erroneous information by Maine Revenue Services or other substantial authority provided by the taxpayer. See 36 M.R.S.A. § 187-B(7) for a non-exclusive list of other reasonable causes.

To appeal the penalty, the taxpayer must provide a reasonable cause argument in a written response to the assessment of underpayment. This response must be made within 30 days of receipt of the assessment. The taxpayer may provide written argument or request an informal conference to present that argument in person.

(Rev. 10/24/06)

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