$6 tax bill costs widow her home

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

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 & shared bottom lb ros

More from across our site

Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes
While some advisers praised the ruling’s definition of a ‘voucher’ for VAT purposes, a UK partner said the case left unanswered questions
While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard
Moore, founding partner of the Chicago tax boutique which bears her name, shares her career wisdom for ITR’s new Women in Tax interview series
But partners at the firm admit that jumping ship to the US would not be as easy as some believe
Governments are rewriting tax policy for the AI era, deploying digital taxes, tailored incentives and algorithmic enforcement that redefine where value is created
Wingrove will succeed Bill Thomas, who has served in the role since 2017; in other news, Andersen unveiled a sharp increase in revenues for 2025
Partners are divided on Italy vs PDM D’s analytical depth, evidentiary standards, and what the judgment signals for future intra-group financing cases
As GCCs increasingly become strategic hubs, multinationals face heightened risks around permanent establishment and place of effective management
While all options presented ‘drawbacks’, European Commission tax leader Wopke Hoekstra said the controversial US carve-out deal has ‘many benefits’
Gift this article