can penalties be waived?(4) can interest be waived?
An evidentiary hearing was held on July 12, 2005. Darin Iversen appeared pro se. Jerri M.K. DeVries, a Department attorney, appeared on behalf of the Department. Mr. Iversen testified. Jeff Aten, a Department technical tax specialist II, testified on behalf of the Department. Exhibits A through F were admitted into the record: A Notice of Assessment 2-20-04 B Adjustments to Individual Income Tax 1996, dated January 2004 C Adjustments to Individual Income Tax 1997, dated January 2004 D 1996 Iowa individual income tax return, 1996 W-2s E 1997 Iowa individual income tax return, 1997 W-2s F Department position letter 7-1-04 with attached Adjustments to Individual Income Tax 1996, dated July 2004. FINDINGS OF FACT 1. On February 20, 2004, the Department assessed Protesters for Iowa individual income taxes, penalties, and interest for 1996 and 1997 in the total amount of $3,138.16. The Department issued the assessment because Protesters did not file Iowa individual income tax returns for 199
