Which Individual Taxpayers would be ineligible for the Connecticut Amnesty Program?
According to the Connecticut Department of Revenue Services, (DRS) "the Tax Amnesty will not be offered on existing bills. Taxpayers already in a payment plan with DRS or who have received a tax bill from DRS cannot participate in amnesty for the tax liability that is the subject of that bill. The taxpayer may, however, report additional liability for that tax period as an underreporter under amnesty."
A taxpayer may be ineligible for amnesty for either of the following reasons:
1. The taxpayer is currently under audit by the Connecticut Department of Revenue Services; or
2. The taxpayer is a party to any criminal investigation or to any civil or criminal litigation involving the Connecticut Department of Revenue Services.