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

More documents

Recommendations

Info

enforceable for 20 years after the last date the tax may beassessed, after the tax becomes delinquent, or after the filingof a tax warrant, whichever is later. Chapter 202, FloridaStatutes, the communications services tax, is one of the taxesenumerated in section 72.011. Section 202.35(2) provides thatpenalties imposed by chapter 202 are payable to and collectibleby the Department in the same manner as if they were part of thetax collected under chapter 202.21. Section 213.67 provides for the administrativegarnishment of the assets of any taxpayer who owes delinquenttaxes, penalties and interest. Florida Administrative CodeRules 12-21.201 through 12-21.205 implement section 213.67 bysetting out the detailed procedure for administrativegarnishment of the assets of the delinquent taxpayer. The factsfound above establish that the Department complied with theterms of its implementing rules in providing notice to thetaxpayer of its intended actions.22. Florida Administrative Code Rule 12-21.202(5) defines"noncompliant taxpayer" to mean "any taxpayer against whom awarrant has been issued by the Department for nonpayment of anamount due pursuant to any revenue law enumerated in s. 213.05."Chapter 202 is enumerated in section 213.05. The facts foundabove establish that Bell Industries was a noncomplianttaxpayer.8
23. On March 5, 2012, the Department issued a Notice ofFreeze to Wells Fargo Bank in accordance with rule 12-21.203.24. Also on March 5, 2012, the Department issued a Noticeof Intent to Levy on credits or personal property belonging toBell Industries in accordance with rule 12-21.204.25. The Department has made a prima facie showing of itsentitlement to levy on the assets of Bell Industries.26. Bell Industries did not contest the Department'sentitlement to the levy, but sought to negotiate a compromise ofthe amount of the penalty.27. Section 213.21 allows for the compromise of anassessed penalty during informal conferences. Rule 12-13.007provides grounds for reasonable cause for compromise ofpenalties. 3/ However, the Department contends that rule 12-6.0033(1) prohibits the taxpayer from taking advantage of thisprovision for failure to make a timely challenge of theassessment.28. Section 213.21(2) & (3)(a) provide:(2)(a) The executive director of thedepartment or his or her designee isauthorized to enter into closing agreementswith any taxpayer settling or compromisingthe taxpayer’s liability for any tax,interest, or penalty assessed under any ofthe chapters specified in s. 72.011(1).Such agreements shall be in writing when theamount of tax, penalty, or interestcompromised exceeds $30,000 or for lesseramounts when the department deems it9
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 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 ...

Create successful ePaper yourself

Delete template?

Save as template?