The Pennsylvania Department of Revenue has issued guidelines for the 2010 Tax Amnesty Program. The Amnesty Program runs from April 26, 2010, through June 18, 2010, and covers all taxes administered by the Department of Revenue and owed to the state as of June 30, 2009. However, if a taxpayer has been contacted by the Department concerning the liability, the delinquency is not eligible for Amnesty. All penalties and one-half of the interest due will be waived for those who participate in the Amnesty. At the close of the Amnesty period, a 5% nonparticipation penalty will be imposed on all unpaid tax, penalty and interest that was not paid during the Amnesty period. Contact one of your friendly Sutherland SALT attorneys for more details on how and whether to participate.