1. (a) The department shall deny a taxpayer’s written request to participate in the program if the taxpayer is ineligible pursuant to this section.

2. (b) A taxpayer shall not be eligible to participate in the program if:

   1. (1) The department has contacted the taxpayer regarding a liability for any tax administered by the department;
   2. (2) The department has contacted the taxpayer regarding whether the taxpayer is subject to any tax administered by the department;
   3. (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. (4) The taxpayer collected, but failed to remit, any tax administered by the department.

3. (c) A taxpayer shall not be eligible to participate in the program regarding a specific tax administered by the department if:

   1. (1) The taxpayer has filed a return in a previous taxable period for the specific tax; or
   2. (2) The taxpayer’s estimated tax liability for the specific tax, for the look-back period, is less than $500.
4. (d) For purposes of the program, the business profits tax and the business enterprise tax together shall constitute a single tax type.
5. (e) A taxpayer who is ineligible pursuant to (c)(1) above, may request to participate in the program for good cause shown.
6. (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.
7. (g) In determining whether a taxpayer has shown good cause, the department shall consider the factors in Rev 2910.06(b).

Source. #11142, eff 7-26-16; ss by #13660, eff 6-21-23