A new Pennsylvania tax amnesty program is coming. It was enacted as part of the state’s 2016–2017 budget process. Taxpayers with unfiled state tax returns or returns that need to be amended will be able to pay the tax and half of the interest they owe, with the balance of the interest and all penalties being forgiven. Depending on individual circumstances, there may be only a five-year look back with all prior year tax liabilities forgiven. The effective date has not yet been announced, but when it is there will be a 60-day window to take advantage of the program.
An interesting question posed by Rob Clofine, followed by comments from other practitioners.
Fees imposed by a municipality to recoup the costs of collecting unpaid taxes are not an additional tax on delinquent taxpayers, the Commonwealth Court held in Iacurci v. County of Allegheny.