(1) A person with outstanding balances for interest and/or penalty accruing upon any unpaid money or claim collectible by the Department of Revenue for or on behalf of the City or School District of Philadelphia, may file a petition for the waiver of same with the Revenue Commissioner. Upon the filing of such petition the Revenue Commissioner or his or her designee may abate such balance, up to fifteen thousand dollars ($15,000) in interest or $35,000 in penalty, or both, where in the opinion of the Revenue Commissioner the petitioner acted in good faith and without negligence and had no intent to defraud; and provided that the applicant for such relief agrees to pay the remaining balance owed without further appeal to the Tax Review Board.
Such petitions must be filed within sixty (60) days of the date of the bill noted on the first billing of any amount that is the subject of the petition, and must specify the reason(s) for seeking relief therefrom.
The Commissioner shall, within a reasonable time, consider each petition and notify the petitioner in writing of the decision made. If the decision is not satisfactory to the petitioner, the petitioner may, unless otherwise agreed pursuant to this Section, file a petition with the Tax Review Board pursuant to subsection 19-1702(2), provided such petition is filed within thirty (30) days after the mailing of notice of the Revenue Commissioner's decision to the petitioner or the petitioner's representative.
(2) Upon the filing of any petition for the waiver of interest and penalties accruing upon any unpaid money or claim collectible by the Department of Revenue, for or on behalf of the City or the School District of Philadelphia, the Tax Review Board may abate in whole or in part interest or penalties, or both, where in the opinion of the Board the petitioner acted in good faith, without negligence and no intent to defraud.
(3) The filing of a Petition for Review shall be deemed to include therein, whether or not specifically stated, a request for the waiver of interest and penalties. The Board shall rule upon the waiver of interest and penalties in conjunction with its ruling upon the Petition for Review. The failure of the Board to abate interest or penalties in whole or in part in its decision on the Petition for Review shall have the effect of a denial of such abatement.