N.H. Rev. Stat. Ann. § 21-J:42 - Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department.

The commissioner shall abate any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by a representative of the department acting in such representative's official capacity. The provision shall apply only if:
I. The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and
II. The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.