Division of Administrative Hearings, Florida
Filed: Jun. 15, 2017
The issues are as follows: 1) Whether grounds exist to revoke the Certificate of Registration to collect taxes held by VMOB, LLC, d/b/a Cheap on Howard; 2) Whether factual and legal grounds support the Department of Revenue’s jeopardy findings and assessments for October 2016, November 2016, December 2016, and February 2017; and 3) Whether factual and legal grounds support the Department of Revenue’s assessment of personal liability against VMOB’s managing member, Verna Bartlett.Department of Revenue proved that VMOB, LLC's Certifcate of Registration to collect sales and use tax should be revoked, that certain taxes collected are or were in jeopardy, and that Verna Bartlett is personally liable.