What should I do if I agree that I owe additional tax as the result of an audit, but I do not believe I should have to pay the penalties?

If you disagree with assessed penalties, you may complete Form R-20128, Request for Waiver of Penalty for Delinquency, to request a waiver of penalties. The completed form should be provided to your auditor or Audit Reviewer. (Question and answer last reviewed June 24, 2024)