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Mark S Urban, Jr.
Mark S Urban, Jr.
Visitors: 27
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Bar #63455(FL)     License for 15 years
Tallahassee FL

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19-003639RU  1701 COLLINS (MIAMI) OWNER, LLC vs DEPARTMENT OF REVENUE  (2019)
Division of Administrative Hearings, Florida Filed: Jul. 08, 2019
The issue in this unadopted-rule challenge is whether Respondent, in connection with the administration of the stamp tax, has formulated a statement of general applicability for allocating undifferentiated, lump-sum payments made in purchase- and-sale transactions involving joint real estate/personal property transfers; which meets the statutory definition of a rule but has not been adopted pursuant to the rulemaking procedure; and, as used by Respondent, has the effect of creating an entitlement to collect tax on 100% of the undifferentiated consideration.Respondent, for purposes of the stamp tax, has formulated an unadopted rule for allocating undifferentiated lump-sum payments made in purchase-and-sale transactions involving joint real estate/personal property transfers.
19-001879  1701 COLLINS (MIAMI) OWNER, LLC vs DEPARTMENT OF REVENUE  (2019)
Division of Administrative Hearings, Florida Filed: Apr. 11, 2019
The issue in this case is whether Petitioner is entitled to a refund of nearly $500 thousand on an alleged overpayment of the stamp tax, where Petitioner paid the tax based on the entire undifferentiated consideration it had received, as a lump-sum payment, from the sale of an operating hotel business comprising real estate, tangible personal property, and intangible personal property.Petitioner is entitled to a refund of overpayment of the stamp tax because it paid the tax based on the entire undifferentiated consideration it had received for real estate, tangible personal property, and intangible personal property.
18-004464  CHRISTOPHER B. SCOTT vs DEPARTMENT OF REVENUE  (2018)
Division of Administrative Hearings, Florida Filed: Aug. 23, 2018
The issue is whether Petitioner, Christopher B. Scott, as the managing member of PNC, LLC (PNC), is personally liable for a penalty equal to twice the total amount of the sales and use tax owed by PNC to the State of Florida.1/Petitioner, as managing member of a company/taxpayer, was personally liable for a penalty, based on twice the total amount of sales and use tax owed the State for the audit period.
18-005005  VMOB, LLC vs DEPARTMENT OF REVENUE  (2018)
Division of Administrative Hearings, Florida Filed: Sep. 19, 2018
Whether factual and legal grounds support the Department of Revenue’s jeopardy findings and assessment, dated May 26, 2017.DOR proved jeopardy finding was appropriate and taxpayer failed to satisfy tax obligations when it failed to file electronically and checks used for tax payment were dishonored by bank.
17-003452  DEPARTMENT OF REVENUE vs VMOB, LLC, D/B/A CHEAP ON HOWARD  (2017)
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.
17-003630  VMOB, LLC, D/B/A CHEAP ON HOWARD vs DEPARTMENT OF REVENUE  (2017)
Division of Administrative Hearings, Florida Filed: Jun. 22, 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.

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