One-Click Financial Hardship Form
If you are appealing and cannot afford to pre-pay the penalty, you may request a waiver while your appeal or extension request is being considered. To request a waiver, submit this form and supporting documents by clicking the button below.
Please read the instructions carefully
- Appeal or Extension Request Must Be Submitted with any Request for Financial Hardship. This Hardship form is not an Appeal Application form. You must submit your appeal by using the separate Appeal Application form that is found in this section of the OATH website at the same time you submit this form. If you only submit this Hardship form and do not submit an Appeal Application form, at the same time, you will not receive a response to your submission.
- Attach copies of financial documents that show an inability to pre-pay the penalty when emailing this form. For example, attach a copy of the first two pages of Respondent's federal tax return for last year or proof of receiving government assistance.
- If the Respondent's violation is not dismissed after the appeal is decided, the Respondent will still have to pay the penalty. This form cannot be used to ask OATH for a waiver of penalty if found in violation after the appeal, a reduction in the penalty amount, or a payment plan as OATH does not have the authority to grant such requests. Such requests will be automatically denied and you will not receive a response to your submission.