Bell Industries, Inc. vs. Department of Revenue - Florida Sales Tax ...

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settlement or compromise pursuant to Florida Administrative CodeRule 12-13.003.DONE AND ENTERED this 27th day of August, 2012, inTallahassee, Leon County, Florida.SLAWRENCE P. STEVENSONAdministrative Law JudgeDivision of Administrative HearingsThe DeSoto Building1230 Apalachee ParkwayTallahassee, Florida 32399-3060(850) 488-9675 SUNCOM 278-9675Fax Filing (850) 921-6847www.doah.state.fl.usFiled with the Clerk of theDivision of Administrative Hearingsthis 27th day of August, 2012.1/ENDNOTESA power of attorney was filed giving Mr. Begle authority torepresent Bell Industries, Inc., in this matter. At thehearing, Mr. Begle explained that Bell Industries, Inc., is aholding company for several entities, including Mr. Begle'semployer, Bell Techlogix, Inc. Mr. Begle is the controller forBell Techlogix, Inc., and is a corporate officer of BellIndustries, Inc., which has no controller or chief financialofficer of its own. The Department of Revenue had no objectionto Mr. Begle's acting as the qualified representative for BellIndustries, Inc.2/Based on its date, the warrant could only have sought torecover the amount owed for the February through May 2007 taxperiod. However, the amount stated in this warrant is the sameamount listed in the Department's March 5, 2012, Notice ofIntent to Levy that is the subject of this hearing. Documentspresented at the hearing show that the Department issued aNotice of Freeze to Wells Fargo Bank on October 13, 2011, in theamount of $26,178.45. Nonetheless, in this proceeding the20
Department will be limited to the amount claimed in the Noticeof Intent to Levy.3/Rule 12-13.007 provides:(1)(a) The Executive Director or theExecutive Director's designee, as enumeratedin Rule 12-13.004, F.A.C., will make adetermination of whether the taxpayer'snoncompliance was due to reasonable causeand not to willful negligence, willfulneglect, or fraud based on the facts andcircumstances of the specific case. Thestandard used in this determination shall bewhether the taxpayer exercised ordinary careand prudence and was nevertheless unable tocomply.(b) The exercise of ordinary care andprudence may be demonstrated by facts andcircumstances as stated in writing by thetaxpayer. Additionally, in those cases whena Department employee has information orknowledge supporting the taxpayer'sassertion of ordinary care and prudence, afinding of reasonable cause may be basedupon such additional information orknowledge, provided the finding ofreasonable cause is documented to reflectsuch information or knowledge.(c) When evaluating the facts andcircumstances relevant to penalties assessedas a result of an audit, the Departmentshall consider information provided by thetaxpayer in relation to the following:1. Whether the taxpayer has been auditedpreviously, and, if so, whether thepenalties which are the subject of thecompromise request result from taxpayeractions that resulted in a specific issuerelateddeficiency assessment during one ormore of the previous audits. It is not theintent of this subparagraph to apply toinfrequent occurrences of human error;21
Page 1: STATE OF FLORIDADIVISION OF ADMINIS
Page 4 and 5: several months to get the systems i
Page 6 and 7: 12. On March 15, 2012, Wells Fargo
Page 8 and 9: enforceable for 20 years after the
Page 10 and 11: appropriate or when requested by th
Page 12 and 13: 29. Florida Administrative Code Cha
Page 14 and 15: 30. Rule 12-6.0033 provides:(1)(a)
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Page 18 and 19: (b) If a protest is timely filed an
Page 22 and 23: 2. The materiality of the tax defic
Page 24 and 25: (a) That the taxpayer sought timely
Page 26 and 27: does not apply when the taxpayer is

Bell Industries, Inc. vs. Department of Revenue - Florida Sales Tax ...

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