Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7352.1. Abatement of additions or penalties

Upon the filing of a petition for reassessment or petition for review by a taxpayer (other than an employer) as provided by this article, the department may waive or abate, in whole or in part, additions or penalties of three hundred dollars ($300) or less imposed upon such taxpayer for a taxable year, where the taxpayer has established that he acted in good faith with no negligence or intent to defraud.