ALABAMA DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER
TAXPAYERS' BILL OF RIGHTS
AND UNIFORM REVENUE PROCEDURES
810-14-1-.33. Penalty for Frivolous Return.
(1) A "frivolous return" penalty of up to $250 may be imposed if
any return:
- (a) does not contain information on which the substantial correctness
of the self assessment may be judged, or
- (b) contains information that on its face indicates the self
assessment is substantially incorrect and is due to either a position which
is frivolous or a desire (which appears on the purported return) to delay
or impede the administration of the state tax laws.
(2) The frivolous return penalty may be imposed for, but is not
limited to, the following situations:
- (a) returns filed with only the date and signature;
- (b) returns filed which contain altered or incorrect descriptions
of line items or other altered provisions;
- (c) knowingly filed on a form not compatible with the Department's
processing system;
- (d) returns filed which have references to spurious constitutional
arguments instead of the required completion of the tax form;
- (e) returns filed on which there is insufficient information
to calculate the tax;
- (f) returns filed on which the information presented is clearly
inconsistent; or
- (g) returns filed which show deliberate use of incorrect tax
tables.
(3) The "frivolous return" penalty may not be imposed in the following
situations:
- (a) for an inadvertent mathematical or clerical error(s); or
- (b) where the taxpayer files a substantially complete return,
shows the correct amount of tax due, but refuses or is unable to pay the tax.
(Act 92-186) (Adopted through APA effective August 19, 1993)
Office of the Commissioner Rules Numeric Index