Section 1.15. Enforcement of rules and guidelines as they apply to a small business.

 

(1)   Purpose. This section discloses the discretion that the department will follow in the enforcement of rules and guidelines as they apply to a small business.

(2)   Definition of small business. In this section, "small business" has the meaning given in s. 227.114 (1) , Stats., but does not include an entity defined in s. 48.685 (1) (b) or 50.065 (1) (c) , Stats.

(3)   Discretion the department will follow. The enforcement of rules or guidelines as they apply to a small business, including the reduction or waiver of penalties for a voluntary disclosure of actual or potential violations of rules or guidelines, shall be done on a case-by-case basis. Each case shall be determined on its merits as evaluated by the department, taking into consideration all relevant factors. Factors may include, but are not limited to:

(a) History of compliance with the rule or guideline.

(b) The extent to which the rule or guideline allows for discretion in its enforcement.

(c) Voluntary disclosure.

(4)   Scope of discretion allowed. The department shall allow the discretion described in sub. (3) to be considered in all situations.

(5)   Voluntary disclosure. The department encourages a small business that is not in compliance with Wisconsin tax law to voluntarily come forward. On a case-by-case basis, considering all relevant factors, the department may exercise discretion to:

(a) Enter into a written agreement with the small business that restricts the statute of limitations.

(b) Waive penalties.

(c) Reduce the number of periods for which returns shall be filed.

CR 06-087 : cr. Register November 2006 No. 611 , eff. 12-1-06.

Note

Section Tax 1.15 interprets s. 895.59 , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1