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

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several months to get the systems in place to properly file theFlorida tax forms.4. Mr. Begle acknowledged that his company's initialFlorida tax returns were late filed.5. After the Department received and processed the initialreturns, it sent initial notices to Bell Industries advising thecompany of the late filing penalty and interest amounts due forthe delinquent months. The Department sent the initial noticeson August 23, 2007.6. Eventually, the Department sent out a Notice of FinalAssessment to Bell Industries for each of the two tax periodsfor which the company had filed delinquent returns. The Noticeof Final Assessment for the reporting periods of February 2007through May 2007, was mailed on September 25, 2007. The Noticeof Final Assessment for the reporting period of May 2008, wasmailed on February 6, 2009.7. The Department's Notice of Final Assessment offers ataxpayer two routes for contesting an assessment. First, thetaxpayer may commence an informal protest process by submittinga letter requesting review to the Department within 20 days ofthe date of the assessment. § 213.21, Fla. Stat. and Fla.Admin. Code R. 12-6.0033. Second, the taxpayer may choose tobypass the informal protest process and commence the formal4
appeals process provided by chapter 72, Florida Statutes, within60 days of the date of the assessment.8. Bell Industries did not timely invoke either method ofcontesting the assessments. Therefore, the assessments becamefinal.9. The Department filed a warrant, dated September 2,2008, in Leon County stating that Bell Industries was indebtedto the Department in the amount of $23,800.41. 2/Of this amount,$23,780.41 was listed as "penalty." The remaining $20.00 waslisted as a "filing fee." Thus, for all practical purposes, theclaimed amount of indebtedness is entirely a penalty.10. Department records indicated that the Department twicerejected Bell Industries' requests for compromise or waiver ofthe assessments, on September 14, 2007, and December 19, 2008.11. The Department issued a Notice of Freeze, datedMarch 5, 2012, to Wells Fargo Bank, a financial institution inPhiladelphia, Pennsylvania. The Notice of Freeze instructed thebank that Bell Industries had a delinquent liability for tax,penalty and interest owed to the Department pursuant to section213.67, and that the bank "may not transfer, dispose of, orreturn any credits, debts, or other personal propertyowned/controlled by, or owed to, this taxpayer which are in yourpossession or control or become under your possession or controlup to the amount of $23,800.41."5
Page 1: STATE OF FLORIDADIVISION OF ADMINIS
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)
Page 16 and 17: 4. A statement of facts and a descr
Page 18 and 19: (b) If a protest is timely filed an
Page 20 and 21: settlement or compromise pursuant t
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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