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Tax News
Mandatory e-pay Penalty Update: Not Assessed in 2010

When you are required to make electronic payments but pay by other means, we can assess a penalty equal to one percent of the amount paid, unless your failure to pay electronically was for reasonable cause and not willful neglect.

Effective January 1, 2010: Since passage of the Mandatory e-pay law for Individuals, compliance by taxpayers and their representatives has steadily increased. Therefore, in 2010, we will again not assess the Mandatory e-pay Penalty. We will continue to focus our efforts on education and outreach so that taxpayers and their representatives can implement processes and procedures to comply with the law. We will continue to monitor compliance levels to determine the appropriate time to begin implementation of the penalty provision.

For more information about the e-pay law and making your tax payment, go to and search for Mandatory e-pay.

Back to January 2010 Tax News