The State of Ohio has implemented a tax amnesty program due to the many changes to the tax code in recent years and the likelihood of taxpayer confusion because of the changes.
The main idea is to give taxpayers an opportunity to self-report their tax liabilities that might otherwise be subject to late filing penalties and interest in an effort to increase compliance and tax revenues.
The Amnesty Program will allow taxpayers to pay outstanding taxes without penalty and only 50% of the interest due. Speak to your tax advisor if you think you might be able to take advantage of this program.
For more information, see the website from the Ohio Department of Taxation: http://tax.ohio.gov/amnesty/about/payer.html