Imposition of Surcharge
This controversy can be best used as an argument in filing a protest against any notice/letter that demands the payment of compromise penalty, NOD, PAN, FLD, or FDDA. This argues that the surcharge cannot be imposed/collected from the taxpayer unless the amount due on the demand letter is not paid on or before the due date and/or if the case is considered civil tax fraud.
How to use this template:
- Read and understand the content of the template.
- Change the details/content as needed to fit your own tax case.
- Provide the details needed (if any)
- Print enough copies.
- File and have it received by the offices involved including those who should be copy furnished to which are stated on this template. Note: It's best to follow the sequence/order of the offices when filing.
- Keep at least one receiving copy for future reference.
- This template cannot be used alone. Must be paired with a header, additional controversies/arguments (if needed), and Prayer-Signature.
- Different controversies/arguments are available on this website and sold separately. Choose the controversies that are applicable to your case.
- Template updated 06-04-2021