Tax Return Penalties Pittsburgh PA - Pittsburgh PA, legal attorney, Pittsburgh PA legal help, Pittsburgh PA legal advice, Pittsburgh PA penalties, Pittsburgh PA negligence, Pittsburgh PA disregard of rules and regulations

Local Companies

H & R Block
(412) 363-8348
223 S Highland Ave
Pittsburgh, PA

H & R Block
(412) 653-3455
Pittsburgh, PA

H & R Block
(412) 369-5252
Pittsburgh, PA

Jackson Hewitt Tax Service
(412) 563-9000
3022 Banksville Rd
Pittsburgh, PA

H & R Block
(412) 921-4900
Crafton-Ingram Shopg
Pittsburgh, PA

H & R Block
(412) 363-9866
6401 Penn Ave
Pittsburgh, PA

O'c & A Consulting
(412) 322-0680
800 Vinial St
Pittsburgh, PA

Lieberman Wayne R Agency
(412) 787-3148
5048 Windover Dr
Pittsburgh, PA

H & R Block
(412) 567-5981
152 Washington Ave
Pittsburgh, PA

Brunozzi Eugene A CPA
(412) 343-9155
1687 Washington Rd Ste 202
Pittsburgh, PA

provided by:

This penalty is really composed of two alternative penalties. The first is the negligence prong and the second is the disregard of the rules and regulations prong.

"Negligence"
"Disregard of rules & regulations"

"Negligence"

"Negligence" includes (but is not limited to) any failure:

(1) to make a reasonable attempt to comply with the internal revenue laws;
(2) to exercise ordinary and reasonable care in preparation of a tax return; or
(3) to keep adequate books and records or to substantiate items properly.

Moreover, taking a position on your return that has a reasonable basis is not negligence. The IRS will typically find negligence if a taxpayer (1) fails to include on an income tax return income reported on an information return (such as an IRS Form 1099) or (2) fails to make a reasonable attempt to ascertain the correctness of a deduction, credit, or exclusion that would seem to a reasonable person to be "too good to be true".

"Disregard of rules & regulations"

This prong may be asserted if you carelessly, recklessly or intentionally disregard IRS rules and regulations - by taking a position on your return with little or no effort to determine whether the position is correct or knowingly taking a position that is incorrect.

Adequate disclosure on your tax return is not a defense against the negligence prong of the penalty, but may be a defense against the disregard prong. However, disclosure alone is not enough - you must show that there was a reasonable basis for the position.

Featured Local Company

H & R Block

814-849-4744
190 Main Street
Brookville, PA