PAGE 6RHODE ISLAND TAX NEWSTAX ADMINISTRATOR WINS AWARDhode <strong>Island</strong> TaxR Administrator DavidM. Sullivan has been chosenwinner <strong>of</strong> the <strong>Rhode</strong><strong>Island</strong> Public ExpenditureCouncil’s Gary S. Sasseaward.The award, given fordistinguished public service,was formally bestowedupon Sullivan duringa ceremony beforemore than 500 businessand <strong>gov</strong>ernment leaders ata meeting at the <strong>Rhode</strong><strong>Island</strong> Convention Centerin Providence in November.Presenting the award wasJohn C. Simmons, who isexecutive director <strong>of</strong><strong>RI</strong>PEC, a nonpr<strong>of</strong>it publicpolicy research organization.“In his time at the<strong>Division</strong> <strong>of</strong> <strong>Taxation</strong>,David consistently demonstratesa clear command <strong>of</strong>the issues at hand, and heis able to provide creative,insightful and forwardlookinganalyses <strong>of</strong> themajor <strong>tax</strong>ation issues facingthe state,” Simmonssaid in his speech. “DavidAward winner<strong>Rhode</strong> <strong>Island</strong> Tax Administrator David M. Sullivan (above) was presented with the GaryS. Sasse award by the <strong>Rhode</strong> <strong>Island</strong> Public Expenditure Council (<strong>RI</strong>PEC) at a recent ceremonyat the <strong>Rhode</strong> <strong>Island</strong> Convention Center in Providence.has also cultivated longstandingrelationships with members <strong>of</strong>both the private and public sector,enabling him to build consensusaround complex issues. Theserelationships are a testament toboth his leadership skills and hissensitivity to the economic issuesfacing the state,” Simmons stated.“It’s been said that <strong>tax</strong> administrationis <strong>tax</strong> policy – and as TaxAdministrator, David has workedtirelessly to move <strong>Rhode</strong> <strong>Island</strong>’s<strong>tax</strong> policy forward,” Simmons(Photo courtesy <strong>of</strong> <strong>Rhode</strong> <strong>Island</strong> Public Expenditure Council)told the crowd. “Whether it ishis behind-the-scenes work,providing information and guidanceto the legislature and staff,or in his role as the public face <strong>of</strong>the <strong>Division</strong> <strong>of</strong> <strong>Taxation</strong>, Davidhas consistently shown his deepknowledge <strong>of</strong> <strong>tax</strong> policy and hiscommitment to thoughtful reform,”Simmons said.<strong>RI</strong>PEC said it presents thestate-level award each year to acareer public employee whomakes “a sustained, superiorcontribution in the service<strong>of</strong> the <strong>Rhode</strong> <strong>Island</strong> <strong>tax</strong>payer.”It is given to “anoutstanding state employee,”<strong>RI</strong>PEC said. Theaward is named in honor <strong>of</strong>Gary S. Sasse, former<strong>RI</strong>PEC executive director,under whose leadership<strong>RI</strong>PEC produced more than75 major studies for <strong>gov</strong>ernors,mayors, the legislature,and nonpr<strong>of</strong>it groupson state and local policy,<strong>gov</strong>ernment operations, andfiscal and economic issues.Sasse is a former director <strong>of</strong>the state Department <strong>of</strong>Revenue and Department <strong>of</strong>Administration.Sullivan, formerly Delawaredeputy director <strong>of</strong>revenue, has a master’s degreein <strong>tax</strong>ation fromWidener University and abachelor’s degree fromLebanon Valley College.He oversees an agencywith about 200 employeesand is responsible for administeringsales, income,and other <strong>tax</strong>es, which togetherbring in about $2.5billion in annual revenue.SULLIVAN NAMED TO NATIONAL ‘TOP TEN’ LIST<strong>Rhode</strong> <strong>Island</strong> Tax AdministratorDavid M. Sullivan hasbeen named one <strong>of</strong> the top10 <strong>tax</strong> administrators in thecountry by State Tax Notes,an influential weekly <strong>tax</strong>publication that covers state<strong>tax</strong> <strong>news</strong> nationwide.State Tax Notes, publishedcipients were selected basedon interviews, polling, andinput from the State TaxNotes editorial staff.The magazine named Margaret“Missy” Fulton, assistantcommissioner <strong>of</strong> theNew Hampshire Department<strong>of</strong> Revenue, as its <strong>tax</strong>by the nonpr<strong>of</strong>it Tax Analysts,in Virginia, issued itsfirst annual awards editionin December.The magazine’s staff compileda list <strong>of</strong> “the very bestin our pr<strong>of</strong>ession in fourcategories,” including <strong>tax</strong>administrator. Award readministrator<strong>of</strong> the year. Atthe same time, State Tax Notesnamed nine others to its list <strong>of</strong>the top 10 <strong>tax</strong> administratorsnationwide. (The nine selectionswere not ranked.) BesidesFulton, Sullivan was theonly <strong>tax</strong> administrator in NewEngland to have been namedto the list.
A NEWSLETTER FOR TAXPAYERS AND PRACTITIONERSPAGE 7NATIONAL HONOR GIVEN TO EMPLOYER TAXhe <strong>Rhode</strong> <strong>Island</strong>T <strong>Division</strong> <strong>of</strong> <strong>Taxation</strong>’sEmployer Taxsection has won a nationalaward for excellencefrom the U.S. Department<strong>of</strong> Labor(DOL).The award was presentedat the NationalUnemployment InsuranceDirectors Conferenceand IT/Legal IssuesForum, held at the Biltmorehotel in Providencein October. The awardwas for “performanceexcellence in <strong>tax</strong> operations”for small statesduring fiscal year 2011.The Tax <strong>Division</strong>’s EmployerTax section worksclosely with the Department<strong>of</strong> Labor and Trainingand is involved in theadministration and collection<strong>of</strong> <strong>tax</strong>es involvingunemployment insurance,Temporary DisabilityInsurance (TDI), andthe Job DevelopmentFund.Receiving the honor onthe Tax <strong>Division</strong>’s behalfwas Philip D’Ambra,chief revenue agent andhead <strong>of</strong> the Tax <strong>Division</strong>’sEmployer Taxsection.The DOL’s Employmentand Training Administration,Office <strong>of</strong>Unemployment Insurance,annually reviewsperformance against coremeasures established forthe unemployment insuranceprogram.Awards go to states thathave excelled in surpassingthe acceptable levels<strong>of</strong> performance in variouscategories.The award was presentedby Gay Gilbert,administrator for theDOL’s Office <strong>of</strong> UnemploymentInsurance. Agathering commemoratingreceipt <strong>of</strong> the awardincluded D’Ambra andRaymond A. Filippone,assistant director at theDLT who oversees unemploymentinsuranceand TDI programs.“We’re all very proud <strong>of</strong>the accomplishments <strong>of</strong>Phil and our entire employer<strong>tax</strong> section,”said <strong>Rhode</strong> <strong>Island</strong> TaxAdministrator DavidM. Sullivan. “Theaward recognizes thehigh standards thatPhil and his teamhave, and the hardwork they all do.National honorsAccepting a national award from the U.S. Department <strong>of</strong> Labor during a conference inProvidence was Philip D’Ambra (center), chief <strong>of</strong> employer <strong>tax</strong> at the <strong>Rhode</strong> <strong>Island</strong> <strong>Division</strong><strong>of</strong> <strong>Taxation</strong>. Also present were Raymond A. Filippone (left), assistant director at the<strong>Rhode</strong> <strong>Island</strong> Department <strong>of</strong> Labor and Training who oversees unemployment insurance,and Gay Gilbert (right), administrator, U.S. Office <strong>of</strong> Unemployment Insurance.Their work reflectswell on the state as awhole,” Sullivan said.Director <strong>of</strong> Labor andTraining Charles J.Fogarty commented,“We were delightedbut not surprised thatour colleagues at the(Photo courtesy <strong>of</strong> U.S. Department <strong>of</strong> Labor)<strong>Division</strong> <strong>of</strong> <strong>Taxation</strong>were chosen to receivean award for excellence.Their work relating toUnemployment Insuranceand TemporaryDisability Insurancecontinues to be exemplary.”INTEREST RATES SET FOR UNDERPAYMENTS, OVERPAYMENTSThe <strong>Rhode</strong> <strong>Island</strong> <strong>Division</strong> <strong>of</strong><strong>Taxation</strong> has set interest rates— for delinquencies and foroverpayments — for 2012.The interest rate on delinquent<strong>tax</strong> payments is at the rate <strong>of</strong>18% per annum. It will be ineffect for calendar year 2012.The interest rate for overpaymentsis at the rate <strong>of</strong> 3.25% perannum. It will be in effect forcalendar year 2012.The rates for underpaymentsand overpayments are unchangedfrom calendar year2011. The Tax <strong>Division</strong> hasposted a list <strong>of</strong> historical interestrates on its website.Interest rates: 2007 2008 2009 2010 2011 2012Delinquencies 18% 18% 18% 18% 18% 18%Overpayments 8.25% 7.75% 5.00% 3.25% 3.25% 3.25%