No. If you are unable to pay your liability in full, you may qualify for a payment plan. However, a request for waiver of delinquent penalties will not be considered until all tax and interest have been paid. After your payment plan has been completed and the underlying tax liability and accrued interest have been paid in full, you may submit Form R-20128, Request for Waiver of Penalty for Delinquency, for LDR's review.