I live in Ohio and the city I live in just recently notified me that there was an error with my city tax return from 1997. They also said that they have imposed penalties and interest. My $400 mistake has now turned into a $6,000 mistake and the city is unwilling to deal with me. I have no problem with correcting this error but I find it very sneaky that a city can go back 8 years and add on interest for an error they didn't catch until 8 years later also. Can someone point me to any laws that may help me or shed some light on how the city can legally do this?