$6 tax bill costs widow her home
International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX
Copyright © Legal Benchmarking Limited and its affiliated companies 2024

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

$6 tax bill costs widow her home

dracula.jpg

Unhappy at its near-namesake’s monopoly as the home of horror stories, Battisti’s plight shows Pennsylvania is playing catch-up

While Transylvania is the legendary home of Count Dracula, it is the US state of Pennsylvania that has thrown up a new horror story. A Pennsylvania judge has ruled against a woman who lost her home because of an outstanding $6.30 interest charge for the late payment of school taxes.

Eileen Battisti, a widow from Pennsylvania, told the Associated Press that she will appeal the decision.

"I paid everything, and didn't know about the $6.30," she said. "For the house to be sold just because of $6.30 is crazy."

The dispute is centred on the payment of 2008 school district taxes (plus penalties and interest). Battisti submitted those payments six days late, in early May 2009, incurring a $6.30 interest penalty as a result. Battisti claimed she was never informed of the penalty amount.

Battisti is seeking to appeal the decision on the grounds that she has struggled to assume responsibility for financial matters that were handled by her husband up until his death in 2004. She also cited "physical and emotional challenges" as extenuating circumstances that have caused her to "be tardy in paying taxes", including serious physical injuries that befell the family and the murder of her son's college friend.

more across site & bottom lb ros

More from across our site

As the firm declined to speak with ITR over its progress, senator Deborah O’Neill branded PwC Australia’s recent parliamentary responses as ‘unsatisfactory’
A Swedish company’s CEO working part-time in Denmark led to a noteworthy PE decision; in other news, Latham & Watkins grew its London tax team
Rather than outright replace human intelligence, AI solutions can serve as the ‘infinite intern’ tax advisers need to automate onerous tasks, argues Russell Gammon of Tax Systems
The lack of provision for bilateral advance pricing agreements is a notable omission from proposed reforms of Brazil’s transfer pricing rules
Ursula von der Leyen is under pressure to ensure her new team makes competitiveness a top priority. How tax policy is designed and implemented is crucial, writes Ralph Cunningham
Speaking exclusively at ITR’s Transfer Pricing Forum in Europe, the Commission’s Marc Clercx also addressed industry concerns over the arm’s-length principle
After a protracted offensive from 10 Australian professional bodies, a Senate motion to strike out contentious new tax ethical rules has failed, but concessions were secured
The closely watched decision represents the final nail in the coffin for Apple and serves as a warning to other multinationals, experts have suggested
UK tax advisers have branded Reeves’ pledge to cap corporation tax at 25% as “a smart move” and “an easy give”
In the wake of the global rankings release, we focus on the top performers across EMEA in the second of three regional analyses
Gift this article