(A) Errors and delays. The purpose of this provision is to provide, in the discretion of the Tax Administrator, a mechanism to abate (i.e., reduce) interest and/or penalties where an underpayment is the result of an error or delay in performance by a representative of the Tax Administrator. Accordingly, in the case of any underpayment, the Tax Administrator, in his or her discretion, may offer to abate all or any part of the interest relating to an eligible tax for any period for any one or all of the following reasons:
(1) Any underpayment of an eligible tax finally determined to be due, which is attributable in whole or in part to any error or delay by the Tax Administrator in the performance of a ministerial act. For purposes of this division (A)(1), an error or delay shall be taken into account only if no significant aspect of the error or delay can be attributed to the taxpayer and after the Tax Administrator has contacted the taxpayer in writing with respect to the underpayment of tax finally determined to be due or payable; or
(2) Any payment of an eligible tax to the extent that any error or delay in the payment is attributable to an officer, employee, or agent of the Tax Administrator being erroneous or dilatory in performance of a ministerial act. The Tax Administrator shall determine what constitute timely performance of ministerial acts performed under this division (A).
(B) Abatement of any penalty or excess interest due to erroneous written advice by the Tax Administrator. The Tax Administrator shall abate any portion of any penalty or excess interest attributable to erroneous advice furnished to the taxpayer in writing by an officer, employee, or agent of the Tax Administrator acting in the officer’s, employee’s, or agent’s official capacity if:
(1) The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and
(2) The portion of the penalty or addition to tax or excess interest did not result from a failure by the taxpayer to provide adequate or accurate information to the Tax Administrator.
(C) Providing tax advice is a choice. Notwithstanding the foregoing, it shall be in the sole discretion of the Tax Administrator whether or not to provide written tax advice to a taxpayer. Taxpayers shall not have any right to compel the Tax Administrator to provide written tax advice.
(Ord. 1999-3, passed 12-21-1999)