Use this form to ask for a waiver of penalty payment while an appeal or extension request is being decided. This is not an Appeal Application Form. Appeal by using the Appeal Application form that is found in this section of the OATH website.
If the Respondent cannot afford to pre-pay the penalty while the Appeals Unit is deciding the appeal, fill out this form.
If Respondent's violation is not dismissed after the appeal is decided, Respondent will still have to pay the penalty.
The request must be submitted with support for your request. Attach copies of financial documents when emailing this form. For example, attach a copy of the first two pages of Respondent's federal tax return for last year.
Submit this form and your documents by clicking the button below
Please read the instructions carefully