The purchaser may petition for reconsideration of successor liability within 30 days of receiving notice from the BOE. However, if the petition is not filed within the 30-day period, then the determination becomes final. Furthermore, a taxpayer failing to file the petition cannot thereafter allege errors (i.e. in computation) in the state’s later enforcement action.
Conversely, if the BOE finds that a successor’s failure to withhold a sufficient amount of the purchase price to cover the amount owed is due to reasonable cause and circumstances beyond the successor’s control and was not the result of negligence or willful neglect, the successor may be relieved of any penalty included in the notice of successor liability. Any purchaser that is relived of a penalty must file with the BOE a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.