71.81(6)(a)2.
2. The date that is 12 months after the date on which the taxpayer provides information regarding the listed transaction under
sub. (2).
71.81(6)(a)3.
3. The date that is 12 months after the date on which the taxpayer's material advisor provides, at the department's request, the list described in
sub. (7) (b).
71.81(6)(a)4.
4. The date that is 4 years after the date on which the department discovers a listed transaction that was a listed transaction on the date the transaction occurred for which the taxpayer did not provide the information described under
sub. (2) or for which the taxpayer's material advisor did not provide the information described under
sub. (7) (b).
71.81(6)(b)
(b) Any limitation determined under
par. (a) may be extended by a written agreement between the taxpayer and the department as provided under
s. 71.77 (5).
71.81(6)(c)
(c) This subsection applies to any reportable transaction, including a listed transaction entered into on or after January 1, 2001, or entered into prior to January 1, 2001, that reduced the taxpayer's tax liability for taxable years beginning on or after January 1, 2001.
71.81(7)(a)(a) Each material advisor who is required to disclose a reportable transaction under section
6111 of the Internal Revenue Code shall file a copy of the disclosure with the department no later than 60 days after the date for which the material advisor is required to file the disclosure with the internal revenue service, except that, if a material advisor files the disclosure with the internal revenue service on or before October 27, 2007, the material advisor shall file a copy of the disclosure with the department no later than May 31, 2008.
71.81(7)(b)
(b) Each material advisor shall maintain a list that identifies each Wisconsin taxpayer for whom the person provided services as a material advisor with respect to a reportable transaction, regardless of whether the taxpayer is required to file the form under
sub. (2). Any material advisor who is required to maintain a list under this paragraph shall provide the list to the department after receiving the department's written request to provide the list and shall retain the information contained in the list for 7 years or for the period determined by the department by rule. If 2 or more material advisors are required under this paragraph to maintain identical lists, the department may provide that only one of the material advisors maintain the list.
71.81(7)(c)
(c) This subsection applies to reportable transactions, not including listed transactions, for which a material advisor provides services after October 27, 2007, and listed transactions for which a material advisor provides services, and were entered into, on or after January 1, 2001, or were entered into prior to January 1, 2001, and that reduced the taxpayer's tax liability for taxable years beginning on or after January 1, 2001, regardless of when the transactions became listed transactions.
71.81(8)
(8) Material advisor penalties. 71.81(8)(a)(a) If a person who is required to file a disclosure with the department as provided under
sub. (7) (a) fails to file the disclosure or files a disclosure containing false or incomplete information, the person is subject to a penalty equal to the following amounts:
71.81(8)(a)1.
1. If the disclosure relates to a reportable transaction that is not a listed transaction, $15,000.
71.81(8)(a)2.
2. If the disclosure relates to a listed transaction, $100,000.
71.81(8)(b)
(b) Any person who is required to maintain a list under
sub. (7) (b) and who fails to provide the list to the department no later than 20 business days after the date on which the person receives the department's request to provide the list, as provided under
sub. (7) (b), shall pay a penalty to the department in an amount that is equal to $10,000 for each day that the person does not provide the list, beginning with the day that is 21 business days after the date on which the person receives the department's request.
71.81(8)(c)
(c) The secretary of revenue may waive or abate any penalty imposed under this subsection, or any portion of such penalty, related to a reportable transaction that is not a listed transaction, if the waiver or abatement promotes compliance with this section and effective tax administration or, with regard to the penalty imposed under
par. (b), if, on each day after the time for providing the list without incurring a penalty has expired, the person demonstrates to the department that the person's failure to provide the list on that day is because of reasonable cause. Notwithstanding any other law or rule, a determination by the secretary of revenue under this paragraph may not be reviewed in any judicial proceeding.
71.81(9)(a)(a) Beginning on October 27, 2007, any person who organizes or assists in organizing a tax shelter, or directly or indirectly participates in the sale of any interest in a tax shelter, and who makes or provides or causes another person to make or provide, in connection with such organization or sale, a statement that the person knows or has reason to know is false or fraudulent as to any material matter regarding the allowability of any tax deduction or credit, the excludability of any income, the manipulation of any allocation or apportionment rule, or the securing of any other tax benefit resulting from holding an interest in the entity or participating in the plan or arrangement, shall pay a penalty to the department, with respect to each sale or act of organization described under this paragraph, in an amount equal to 50 percent of the person's gross income derived from the sale or act.
71.81(9)(b)
(b) For purposes of administering this chapter, beginning on October 27, 2007, a written communication to any person, director, officer, employee, agent, or representative of the person, or any other person holding a capital or profits interest in the person, regarding the promotion of, or advice with respect to, the person's direct or indirect participation in any tax shelter is not considered a confidential or privileged communication.
71.81(11)
(11) Injunction. The department may commence an action in the circuit court of Dane County to enjoin a person from taking any action, or failing to take any action, that is subject to a penalty under this section or in violation of this section or any rules that the department promulgates pursuant to this section.
71.81 History
History: 2007 a. 20.
INTEREST AND PENALTIES
71.82(1)(a)(a) In assessing taxes interest shall be added to such taxes at 12 percent per year from the date on which such taxes if originally assessed would have become delinquent if unpaid, to the date on which such taxes when subsequently assessed will become delinquent if unpaid.
71.82(1)(b)
(b) Except as otherwise specifically provided, in crediting overpayments of income and surtaxes against underpayments or against taxes to be subsequently collected and in certifying refunds of such taxes interest shall be added at the rate of 3 percent per year from the date on which such taxes when assessed would have become delinquent if unpaid to the date on which such overpayment was certified for refund except that if any overpayment of tax is certified for refund within 90 days after the last date prescribed for filing the return of such tax or 90 days after the date of actual filing of the return of such tax, whichever occurs later, no interest shall be allowed on such overpayment. For purposes of this section the return of such tax shall not be deemed actually filed by an employee unless and until the employee has included the written statement required to be filed under
s. 71.65 (1). However when any part of a tax paid on an estimate of income, whether paid in connection with a tentative return or not, is refunded or credited to a taxpayer, such refund or credit shall not draw interest.
71.82(1)(c)
(c) Any assessment made as a result of the adjustment or disallowance of a claim for credit under
s. 71.07,
71.28 or
71.47 or
subch. VIII or
IX, except as provided in
sub. (2) (c), shall bear interest at 12 percent per year from the due date of the claim.
71.82(2)(a)(a)
Income and franchise taxes. Income and franchise taxes shall become delinquent if not paid when due under
ss. 71.03 (8),
71.24 (9) and
71.44 (4), and when delinquent shall be subject to interest at the rate of 1.5 percent per month until paid.
71.82(2)(b)
(b)
Department may reduce delinquent interest. The department shall provide by rule for reduction of interest under
par. (a) to 12 percent per year in stated instances wherein the secretary of revenue determines that reduction is fair and equitable.
71.82 Cross-reference
Cross-reference: See also s.
Tax 2.87, Wis. adm. code.
71.82(2)(c)
(c)
Adjustment to credits. Any assessment made as a result of the disallowance of a claim for credit made under
s. 71.07,
71.28 or
71.47 or
subch. VIII or
IX with fraudulent intent, or of a portion of a claim made under said subchapters or sections that was excessive and was negligently prepared, shall bear interest from the due date of the claim, until refunded or paid, at the rate of 1.5 percent per month.
71.82(2)(d)
(d)
Withholding tax. Of the amounts required to be withheld any amount not deposited or paid over to the department within the time required shall be deemed delinquent and deposit reports or withholding reports filed after the due date shall be deemed late. Delinquent deposits or payments shall bear interest at the rate of 1.5 percent per month from the date deposits or payments are required under this section until deposited or paid over to the department. The department shall provide by rule for reduction of interest on delinquent deposits to 12 percent per year in stated instances wherein the secretary of revenue determines reduction fair and equitable. In the case of a timely filed deposit or withholding report, withheld taxes shall become delinquent if not deposited or paid over on or before the due date of the report. In the case of no report filed or a report filed late, withheld taxes shall become delinquent if not deposited or paid over by the due date of the report. In the case of an assessment under
s. 71.83 (1) (b) 2., the amount assessed shall become delinquent if not paid on or before the first day of the calendar month following the calendar month in which the assessment becomes final, but if the assessment is contested before the tax appeals commission or in the courts, it shall become delinquent on the 30th day following the date on which the order or judgment representing final determination becomes final.
71.82 Cross-reference
Cross-reference: See also ss.
Tax 2.88,
2.935, Wis. adm. code.
71.83(1)(a)1.1. `Failure to file.' In case of failure to file any return required under
s. 71.03,
71.24,
71.44, or
71.775 on the due date prescribed therefor, including any applicable extension of time for filing, and upon a showing by the department under
s. 73.16 (4), there shall be added to the amount required to be shown as tax on the return 5 percent of the amount of the tax if the failure is for not more than one month, with an additional 5 percent for each additional month or fraction thereof during which the failure continues, not exceeding 25 percent in the aggregate. For purposes of this subdivision, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the due date prescribed for payment and by the amount of any credit against the tax which may be claimed upon the return.
71.83(1)(a)1m.
1m. `Failure to file information return.' If a person fails to file a return required under
subch. XI by the prescribed due date, including any extension, or files an incorrect or incomplete return, that person may be subject to a penalty of $10 for each violation. A penalty shall be waived except upon a showing by the department under
s. 73.16 (4).
71.83(1)(a)2.
2. `Incomplete or incorrect return.' If any person required under this chapter to file an income or franchise tax return files an incomplete or incorrect return, and upon a showing by the department under
s. 73.16 (4), there shall be added to such person's tax for the taxable year 25 percent of the amount otherwise payable on any income subsequently discovered or reported. The amount so added shall be assessed, levied and collected in the same manner as additional normal income or franchise taxes, and shall be in addition to any other penalties imposed by this chapter. In this subdivision, “return" includes a separate return filed by a spouse with respect to a taxable year for which a joint return is filed under
s. 71.03 (2) (g) to
(L) after the filing of that separate return, and a joint return filed by the spouses with respect to a taxable year for which a separate return is filed under
s. 71.03 (2) (m) after the filing of that joint return.
71.83(1)(a)3.
3. `Incomplete or incorrect deposit or withholding report.' If any person required under
subch. X to file a deposit report or withholding report files an incomplete or incorrect report, or fails to properly withhold or fails to properly deposit or pay over withheld funds, and upon a showing by the department under
s. 73.16 (4), there shall be added to the tax 25 percent of the amount not reported or not withheld, deposited or paid over. The amount so added shall be assessed, levied and collected in the same manner as additional income or franchise taxes, and shall be in addition to any other penalties imposed in this subchapter. “Person", in this subdivision, includes an officer or employee of a corporation or other responsible person or a member or employee of a partnership or limited liability company or other responsible person who, as such officer, employee, member or other responsible person, is under a duty to perform the act in respect to which the violation occurs.
71.83(1)(a)4.
4. `Late filing of withholding report.' In case of failure to file any withholding deposit or payment report required under
s. 71.65 (3) on the due date prescribed therefor, upon a showing by the department under
s. 73.16 (4), there shall be added to the amount required to be shown as withheld taxes on the report 5 percent of the amount if the failure is not for more than one month, with an additional 5 percent for each additional month or fraction thereof during which the failure continues, not exceeding 25 percent in the aggregate.
71.83(1)(a)5.
5. `Failure to notify.' Any employee who fails to notify the department as required by
s. 71.64 (2) (b) 2. shall be subject to a penalty of $10.
71.83(1)(a)6.
6. `Retirement plans.' Any natural person who is liable for a penalty for federal income tax purposes under section
72 (m) (5), (q), (t), and (v),
4973,
4974,
4975, or
4980A of the Internal Revenue Code is liable for 33 percent of the federal penalty unless the income received is exempt from taxation under
s. 71.05 (1) (a) or
(ae). The penalties provided under this subdivision shall be assessed, levied, and collected in the same manner as income or franchise taxes.
71.83(1)(a)7.
7. `Failure to keep records required by the department.' Any taxes assessed upon information not contained in records required by the department under
s. 71.80 (9) to be kept by any person subject to an income or franchise tax shall carry a penalty of 25 percent of the amount of the tax. The penalty shall be in addition to all other penalties provided in this chapter.
71.83(1)(a)8.
8. `Joint return replacing separate returns.' If the amount shown as the tax by the husband and wife on a joint return filed under
s. 71.03 (2) (g) to
(L) exceeds the sum of the amounts shown as the tax upon the separate return of each spouse and if any part of that excess is attributable to negligence or intentional disregard of this chapter, but without intent to defraud, at the time of the filing of that separate return, then 25 percent of the total amount of that excess shall be added to the tax.
71.83(1)(a)10.
10. `Failure to provide schedules.' If a person who is required to provide a schedule under
s. 71.13 (1m),
71.20 (1m), or
71.36 (4) fails to provide the schedule by the due date, including any extension, or provides an incorrect or incomplete schedule, the person is subject to a $50 penalty for each violation, except that the department shall waive the penalty if the person shows the department that a violation resulted from a reasonable cause and not from willful neglect.
71.83(1)(a)11.
11. `Negligently filed claims.' A person who negligently files an incorrect claim for refund of tax, or credits, under this chapter is subject to a penalty of 25 percent of the difference between the amount claimed and the amount that should have been claimed.
71.83(1)(b)1.1. `Income and franchise; all persons.' With respect to calendar year 1985 or corresponding fiscal year and subsequent calendar or fiscal years, any person making an incorrect, or failing to make a, report, including a separate return filed by a spouse with respect to a taxable year for which a joint return is filed under
s. 71.03 (2) (g) to
(L) after the filing of that separate return, and including a joint return filed by the spouses with respect to a taxable year for which a separate return is filed under
s. 71.03 (2) (m) after the filing of that joint return, with intent, in either case, to defeat or evade the income or franchise tax assessment required by law, shall have added to the tax an amount equal to 100 percent of the tax on the entire underpayment. No amount paid under this subdivision may be deducted from gross income and assessments hereunder may be made with respect to decedents. Amounts added to the tax under this subdivision shall be treated as additional taxes for all purposes of assessment and collection. Repeated late filing of an income or franchise tax return evinces an intent to defeat or evade the income or franchise tax assessment required by law.
71.83(1)(b)2.
2. `Personal liability.' The penalties provided by this subdivision shall be paid upon notice and demand of the secretary of revenue or the secretary's designee and shall be assessed and collected in the same manner as income or franchise taxes, except that the time limits under
s. 71.77 do not apply to the assessment of personal liability under this subdivision if the corporation, other form of business association, partnership, limited liability company or sole proprietorship with which the person is associated is assessed within the time period under
s. 71.77. Any person required to withhold, account for or pay over any tax imposed by this chapter, whether exempt under
s. 71.05 (1) to
(3),
71.26 (1) or
71.45 or not, who intentionally fails to withhold such tax, or account for or pay over such tax, shall be liable to a penalty equal to the total amount of the tax, plus interest and penalties on that tax, that is not withheld, collected, accounted for or paid over. The personal liability of such person as provided in this subdivision shall survive the dissolution of the corporation or other form of business association. “Person", in this subdivision, includes an officer, employee or other responsible person of a corporation or other form of business association or a member, employee or other responsible person of a partnership, limited liability company or sole proprietorship who, as such officer, employee, member or other responsible person, is under a duty to perform the act in respect to which the violation occurs.
71.83(1)(b)3.
3. `Employees' statements.' Any person, whether exempt under
s. 71.05 (1) to
(3),
71.26 (1) or
71.45 or not, required under
s. 71.65 (1) to furnish a written statement to an employee, who furnishes a false or fraudulent statement, or who intentionally fails to furnish a statement in the manner, at the time and showing the information required under
s. 71.65 (1), or rules prescribed with respect thereto, shall, for each such failure, be subject to a penalty of $20. “Person", in this subdivision, includes an officer or employee of a corporation or other responsible person or a member or employee of a partnership or limited liability company or other responsible person who, as such officer, employee, member or other responsible person, is under a duty to perform the act in respect to which the violation occurs.
71.83(1)(b)4.
4. `Exemption documents.' Any employee who files a withholding exemption certificate, form or agreement under
s. 71.64 (2) (b) or
71.66 (1) (a),
(2) or
(3) with the intent to defeat or evade the proper withholding of tax under
subch. X shall be subject to a penalty equal to the difference between the amount required to be withheld and the amount actually withheld for the period that the incorrect certificate, form or agreement was in effect.
71.83(1)(b)5.
5. `Joint return after separate returns.' If the amount shown as the tax by the husband and wife on a joint return filed under
s. 71.03 (2) (g) to
(L) exceeds the sum of the amounts shown as the tax on the separate return of each spouse and if any part of that excess is attributable to fraud with intent to evade tax at the time of the filing of that separate return, then 50 percent of the total amount of that excess shall be added to the tax.
71.83(1)(b)6.
6. `Corporations.' If a corporation or limited liability company files a false declaration of complete inactivity, or, after filing a declaration, becomes activated or reactivated and fails to file timely statements and information under this chapter covering such year or years of activity or reactivity its officers or managers at the time of such filing or failure shall be jointly and severally liable for a civil penalty of $25 for such filing or each such failure, which penalty may be assessed and collected as income or franchise taxes are assessed and collected.
71.83(1)(b)7.
7. `Fraudulently filed claims.' A person who fraudulently files an incorrect claim for refund of tax, or credits, under this chapter is subject to a penalty of 100 percent of the difference between the amount claimed and the amount that should have been claimed.
71.83(1)(c)
(c)
Medical savings account withdrawals. Any person who is liable for a penalty for federal income tax purposes under section
220 (f) (4) of the Internal Revenue Code is liable for a penalty equal to 33 percent of that penalty. The department of revenue shall assess, levy and collect the penalty under this paragraph as it assesses, levies and collects taxes under this chapter.
71.83(1)(ce)
(ce)
Health savings accounts. Any person who is liable for a penalty for federal income tax purposes under section
223 (f) (4) of the Internal Revenue Code is liable for a penalty equal to 33 percent of that penalty. The department of revenue shall assess, levy, and collect the penalty under this paragraph as it assesses, levies, and collects taxes under this chapter.
71.83(1)(d)
(d)
Sale of certain business assets or assets used in farming. 71.83(1)(d)1.1. If a person who purchases or otherwise receives business assets or assets used in farming, of which the gains realized by the transferor on the sale or disposition of such assets are exempt from taxation under
s. 71.05 (6) (b) 25., sells or otherwise disposes of the assets within 2 years after the person purchases or receives the assets, the person shall pay a penalty that is calculated under
subd. 2.
71.83(1)(d)2.
2. The penalty described under
subd. 1. shall be the amount of income tax that would have been imposed under
s. 71.02 on the capital gains received by the transferor in the transaction described in
subd. 1. if the exemption under
s. 71.05 (6) (b) 25. did not apply to the transaction multiplied by a fraction, the denominator of which is 24 and the numerator of which is the difference between 24 and the number of months between the date on which the person who is liable for the penalty purchased or otherwise received the assets described in
subd. 1. and the month in which the person sells or otherwise disposes of the assets.
71.83(1)(d)3.
3. The department of revenue shall assess, levy and collect the penalty under this paragraph as it assesses, levies and collects taxes under this chapter.
71.83(2)(a)1.1. `All persons.' If any person, including an officer of a corporation or a manager of a limited liability company required by law to make, render, sign or verify any return, willfully fails or refuses to make a return at the time required in
s. 71.03,
71.24 or
71.44 or willfully fails or refuses to make deposits or payments as required by
s. 71.65 (3) or willfully renders a false or fraudulent statement required by
s. 71.65 (1) and
(2) or deposit report or withholding report required by
s. 71.65 (3), such person shall be guilty of a misdemeanor and may be fined not more than $10,000 or imprisoned for not to exceed 9 months or both, together with the cost of prosecution.
71.83(2)(a)2.
2. `Penalties for certain false documents.' Any person who willfully makes and subscribes any return, claim, statement or other document required by this chapter that that person does not believe to be true and correct as to every material matter or who willfully aids in, procures, counsels or advises the preparation of any return, claim, statement or other document that is false or fraudulent as to any material matter related to, or required by, this chapter may be fined not more than $10,000 or imprisoned for not more than 9 months or both, together with the cost of prosecution.
71.83(2)(a)3.
3. `Divulging information.' Any person who violates
s. 71.78 shall upon conviction be fined not less than $100 nor more than $500 or imprisoned for not less than one month nor more than 6 months or both.
71.83(2)(a)3m.
3m. `Browsing in records.' Any person who violates
s. 71.78 (1m) (a) shall upon conviction be fined not less than $100 nor more than $500 or imprisoned for not less than one month nor more than 6 months or both.
71.83(2)(a)4.
4. `Coercing employee to prepay taxes.' Any employer found guilty of violating
s. 71.09 (15) (d) may be fined not less than $25 nor more than $200 for each violation.
71.83(2)(a)5.
5. `False withholding agreement.' Any employee who willfully supplies an employer with false or fraudulent information regarding an agreement with the intent to defeat or evade the proper withholding of tax under
subch. X may be imprisoned for not more than 6 months or fined not more than $500, plus the costs of prosecution, or both.
71.83(2)(a)6.
6. `Construction contractor surety bond.' Any person who fails or refuses to comply with
s. 71.80 (16) shall be fined not less than $300 nor more than $5,000.
71.83(2)(b)1.1. `False income tax return; fraud.' Any person, other than a corporation or limited liability company, who renders a false or fraudulent income tax return with intent to defeat or evade any assessment required by this chapter, or to obtain a refund or credit with fraudulent intent, is guilty of a Class H felony and may be assessed the cost of prosecution. In this subdivision, “return" includes a separate return filed by a spouse with respect to a taxable year for which a joint return is filed under
s. 71.03 (2) (g) to
(L) after the filing of that separate return, and a joint return filed by the spouses with respect to a taxable year for which a separate return is filed under
s. 71.03 (2) (m) after the filing of that joint return.
71.83(2)(b)2.
2. `Officer of a corporation; false franchise or income tax return.' Any officer of a corporation or manager of a limited liability company required by law to make, render, sign or verify any franchise or income tax return, who makes any false or fraudulent franchise or income tax return, with intent to defeat or evade any assessment required by this chapter is guilty of a Class H felony and may be assessed the cost of prosecution.
71.83(2)(b)3.
3. `Evasion.' Any person who removes, deposits or conceals or aids in removing, depositing or concealing any property upon which a levy is authorized with intent to evade or defeat the assessment or collection of any tax administered by the department is guilty of a Class I felony and may be assessed the cost of prosecution.
71.83(2)(b)4.
4. `Fraudulent claim for credit.' A claimant who files a claim for credit under
s. 71.07,
71.28 or
71.47 or
subch. VIII or
IX that is false or excessive and filed with fraudulent intent and any person who, with fraudulent intent, assists in the preparation or filing of the false or excessive claim or supplied information upon which the false or excessive claim was prepared is guilty of a Class H felony and may be assessed the cost of prosecution.
71.83(3)(a)(a) If any person required under this chapter to file an income or franchise tax return fails to file a return within the time prescribed by law, or as extended under
s. 71.03 (7),
71.24 (7), or
71.44 (3), unless the return is filed under such an extension but the person fails to file a copy of the extension that is granted by or requested of the internal revenue service, the department shall add $50 to the person's tax if the return is filed under
subch. I or $150 to the person's tax if the return is filed under
subch. IV or
VII. If no tax is assessed against any such person the amount of this fee shall be collected as income or franchise taxes are collected. If any person who is required under
s. 71.65 (3) to file a withholding report and deposit withheld taxes fails timely to do so and upon a showing by the department under
s. 73.16 (4); unless the person so required dies; the department of revenue shall add $50 to the amount due except that if the person is subject to taxation under
subch. IV or
VII the department shall add $150 to the amount due.
71.83(3)(b)
(b) A partnership that fails to file a statement under
s. 71.20 (1) by the due date, including any extension, is subject to a $50 fee.
71.83(4)
(4) Sales and use tax reporting. This section does not apply to the failure to report, or the incomplete or incorrect reporting of, sales and use taxes due under
subch. III of ch. 77 on any return filed under this chapter.
71.83(5)
(5) Ineligibility to claim certain credits. 71.83(5)(a)1.
1. “Credit" means the earned income tax credit under
s. 71.07 (9e), the homestead credit under
subch. VIII, the farmland preservation credit under
subch. IX, or any refundable credit under
s. 71.07,
71.28, or
71.47.
71.83(5)(a)2.
2. “Fraudulent claim" means a claim for a credit, filed by a person, that is false or excessive and filed with fraudulent intent, as determined by the department.
71.83(5)(a)3.
3. “Reckless claim" means a claim for a credit, filed by a person, that is improper, due to reckless or intentional disregard of the provisions in this chapter or of rules and regulations of the department, as determined by the department.
71.83(5)(b)1.1. A person who files a fraudulent claim may not file a claim for a credit for 10 successive taxable years, beginning with the taxable year that begins immediately after the taxable year for which the department determined that the person filed a fraudulent claim.
71.83(5)(b)2.
2. A person who files a reckless claim may not file a claim for a credit for 2 successive taxable years, beginning with the taxable year that begins immediately after the taxable year for which the department determined that the person filed a reckless claim.
