Penalty Cancellation Requests

Read the Important Information Section below prior to completing your request for the cancellation of penalties.

If your request does not fall into any of the scenarios below, please check the box stating that you have read the Important Information Section and click on "Proceed to Request".   

Once you have completed the form, print and mail to our office with two checks:  One for the base amount (original amount owing) and one for the penalty amount.  Requests not accompanied by two checks and supporting documentation will be considered incomplete, rejected, and mailed back. 


The California Revenue and Taxation Code grants the Tax Collector the authority to cancel penalties in limited circumstances. Below are examples of requests that the Tax Collector will deny if submitted for penalty cancellation review.

Click on the arrows below for additional information.

The Tax Collector will deny a request to cancel a penalty based on a taxpayer's request to consider the taxpayer's positive payment history. The California Revenue and Taxation Code does not grant the Tax Collector the authority to consider a taxpayer's payment history, whether positive or negative, when determining whether or not to cancel a penalty.

Penalty Cancellation Request

Penalty Cancellation Request