STATE OF FLORIDA
DIVISION OF ADMINISTRATIVE HEARINGS
FLORIDA DEPARTMENT OF REVENUE, )
)
Petitioner, )
)
vs. ) CASE NO. 80-1522
) FLORIDA WELDING SERVICES CORP., )
)
Respondent. )
)
RECOMMENDED ORDER
By Joint Stipulation received January 2, 1981, the parties hereto, by and through their attorneys, stipulated to the relevant facts, waived a formal hearing, and requested the Hearing Officer submit his Recommended Order upon the stipulated facts and briefs filed by the parties. These briefs have been received. In these proceedings the Department is represented by Linda Procta, Esquire, Office of the Attorney General, Department of Legal Affairs, The Capitol, Tallahassee, Florida 32301 and Respondent is represented by Karl J. Leib, Jr., Esquire, 301 Alhambra Circle, Suite 1200, Coral Gables, Florida 33134. Stipulated facts Nos. 1-17 are adopted as submitted under the following.
FINDINGS OF FACT
The Petitioner, Florida Welding Services Corp., is a Florida corporation doing business in the State of Florida.
The Respondent, Florida Department of Revenue, is the agency charged with enforcing the taxing statutes of this State, including the Florida Income Tax Code, Chapter 220, Florida Statutes.
Pursuant to Chapter 220, Florida Statutes, the Petitioner is required to file a Florida Corporate Income Tax Return annually with the Respondent. The Return is due on the first day of the fourth month after the close of the tax year.
The Petitioner's tax year for 1977 was April 1, 1976, through March 31, 1977. The Florida Corporation Income Tax Return for the 1977 tax year was due on July 1, 1977, and the Petitioner failed to file its Return by this date.
The Petitioner's tax year for 1978 was April 1, 1977, through March 31, 1978. The Florida Corporation Income Tax Return for the 1978 tax year was due on July 1, 1978, and the Petitioner failed to file its Return by this date.
In January 1977, all of the Petitioner's corporate records were seized, pursuant to a subpoena issued in the United States Federal District Court in and for the Southern District of Florida. (See Exhibit 1) The Petitioner's records were not returned to it for over a year.
On September 15, 1978, the Petitioner filed a Tentative Income Tax Return and Application for Extension of Time to File Income Tax Return, wherein Petitioner requested an extension of time until November 15, 1978, in which to file its Florida income tax return for the 1977 and 1978 tax years. (See Exhibit 2)
On October 5, 1978, the Department of Revenue denied the Petitioner's request for an extension of time on grounds that the request had been filed after the respective due dates of July 1, 1977, and July 1, 1978. (See Exhibit 2)
On November 16, 1978, the Department of Revenue received Petitioner's Florida Corporation Income Tax Returns for the tax years 1977 and 1978. The Petitioner also remitted the tax it believed owing for each taxable year,
$3,734.96 for 1977 and $6,803.56 for 1978.
On February 2, 1979, the Department of Revenue, Corporate Income Tax Bureau, issued a Delinquent Notice of Tax Due to the Petitioner. The Notice indicated that the Petitioner had a balance due of $1,547.28 for the tax year ending March 31, 1977, which amount represented $933.74 penalty and $613.54 interest. (See Exhibit 3)
On February 5, 1979, the Department of Revenue, Corporate Income Tax Bureau, issued a Delinquent Notice of Tax Due to the Petitioner. The Notice indicated that the Petitioner had a balance due of $1,986.43 for the tax year ending March 31, 1978, which amount represented $1,700.89 penalty and $285.54 interest. (See Exhibit 4)
On March 15, 1979, Mr. Karl J. Leib, Jr., contacted the Department of Revenue on behalf of his client, the' Petitioner, requesting the Department to delay in issuing any tax warrants against the Petitioner until Mr. Leib had an opportunity to communicate with someone from the Department. (See Exhibit 5)
A follow-up letter was sent by Mr. Leib to the Department on June 8, 1979. (See Exhibit 6)
On April, 23, 1980, the Department of Revenue issued to the Petitioner a Final Notice and Demand for payment in the amount of $1,547.28. (See Exhibit
7) Although no Final Notice and Demand for payment in the amount of $1,986.43 was issued by the Department, the amount is still outstanding and the Department maintains that Petitioner owes this sum as well.
It is the Petitioner's position that its inability to timely file its Florida Corporate Income Tax Returns was entirely due to factors beyond its control, i.e., the confiscation of its corporate records. The Petitioner maintains that it should not be assessed penalty and interest for late filing, as its failure to timely file was "due to reasonable cause and not willful neglect," as is provided for in Section 214.40(1), Florida Statutes.
The Department's position is twofold. First, the Petitioner's failure to make a timely request for extension of time in which to file its return does constitute willful neglect. Second, that while Section 214.40(1), Florida Statutes, may provide the Department with some discretion in assessing penalties, there is no comparable provision for modifying interest payments and such amount is absolutely mandated by the statute for any late filed returns.
In addition to the foregoing, along with the attached Exhibits, the undersigned hereby incorporate by reference and jointly offer as evidence those Exhibits attached to Petitioner's Request for Formal Proceedings.
WHEREFORE, both parties respectfully request the Hearing Officer to consider the foregoing facts and exhibits, along with a Memoranda of Law to be filed by each party within 10 days of the filing of this Joint Stipulation, and to issue his Recommended Order, without the necessity of holding a formal hearing.
CONCLUSIONS OF LAW
The Division of Administrative Hearings has jurisdiction over the parties to and the subject matter of these proceedings.
The interest portion of these deficiency assessments is covered by Section 214.43, Florida Statutes, which provides in part:
If any amount of tax imposed by laws made applicable to this chapter is not paid on or before the date, determined without regard to any extensions, prescribed for payment of such tax, interest on the unpaid amount at the rate of 12 percent per year shall be paid from such date to the date of payment.
Interest prescribed by this section on any tax or penalty shall be deemed assessed upon the assessment of the tax or penalty to which such interest relates, and shall be collected and paid in the same manner as taxes. Any reference in this chapter to the tax imposed by laws made applicable to this chapter shall be deemed a reference to interest imposed by this chapter.
This provision of the statute does not give the Department any option to waive the payment of interest on late paid taxes. Even if there was discretion on the part of the Department to waive the payment of interest on taxes not paid when due, its exercise would serve to encourage the taxpayer not to pay his taxes promptly and this would be inimical to the fairness of the tax system and the effectiveness of the Department in collecting taxes.
The penalties assessed in this case are covered by Section 214.40 which provides penalties for failure to timely file returns. Subsection (1) thereof provides in pertinent part:
In case of failure to file any tax return required under laws made applicable to this chapter on the date prescribed therefor, including any extension thereof, unless it is shown that such failure is due to reason- able cause and not to willful neglect, there shall be added as a penalty to the amount of tax due with such return 5 percent of the amount of such tax, if the failure is not
for more than one month, plus an additional
percent for each additional month or frac- tion thereof during which such failure continues, not exceeding 25 percent in the aggregate.
The issue here is whether the taxpayer's failure to file a timely return was due to probable cause and not to willful neglect. It is to be noted that the penalty is here imposed by reason of failure to file and not failure to pay which is covered by the next section of the Statutes, viz Section 214.41.
Filing returns is covered by Section 220.222, Florida Statutes, which provides in pertinent part:
* * *
(2)(a) When a taxpayer has been granted and extension or extensions of time within which to file its federal income tax return for any taxable year, and if the require- ments of s. 220.32 are met, the filing of a written request for such extension or exten- sions with the department shall automatically extend the due date of the return required under this code until 15 days after the expiration of the federal extension or
until the expiration of 6 months from the original due date, whichever first occurs.
(b) The department may grant an extension or extensions of time for the filing of any return required under this code upon receiving a prior written request therefor if good cause for an extension is shown. However, the aggregate extension of time under paragraph (a) and (b) shall not exceed,
months. No extension granted under this paragraph shall be valid unless the taxpayer complies with the requirements of s. 220.32.
Here no request for extension of time for filing return for taxes due July 1, 1977, was received until more than one year after these taxes were due and the request for extension of time for filing returns for taxes due July 1, 1978, was not received until September 1978. Also, Taxpayer did not comply with Section 220.32, Florida Statutes, which provides in pertinent part:
In connection with any extension of the time for filing a return under subsection 220.222(2), the taxpayer shall file a tenta-
tive tax return and pay, on or before the date prescribed by law for the filing of such return, determined without regard to
any extensions of time for such filing, an amount estimated to be the balance of its proper tax for the taxable year after giving effect to any estimated tax payments under
s. 220.33 and any tax credit under s. 214.13.
The department shall by regulation
prescribe the manner and form for filing tentative returns.
Rules promulgated by the Department are contained in Chapter 12C-1, Florida Administrative Code. Specifically, Rule 12C-1.222, Florida Administrative Code, provides:
Except as provided in regulation 12C- 1.32(2), F.A.C., returns under the Code shall be deemed to be timely filed only if received by the Department of Revenue on or before the due date (including any extensions) prescribed by law . . . .
* * *
(2)(a)1. The Chief Bureau of Collections, is authorized to grant a reasonable extension or extensions of time, not to exceed six (6) months in the aggregate, for filing any return required under this Code. If an automatic extension is not permitted because a federal extension has not been requested or is not allowed, the application must contain suf- ficient facts to establish reasonable cause why the return cannot be filed on or before for filing a return does not operate as an extension of time for payment of the tax or any part thereof.
A corporation which has been granted an automatic extension of time for filing its federal income tax return pursuant to Section 6081(b) of the Internal Revenue Code, or which reasonable cause pursuant to the
second sentence of subparagraph 1 will be granted an extension of time to file its return under this Code provided the following requirements are satisfied:
An application must be prepared in duplicate on Form F-7004, "Florida Tentative Income Tax Return and Application for Extension of Time to File Income Tax Return," and must be duly authorized by the taxpayer to sign a request for extension. See section 220.221, F.S., and rule 12C-1.221, F.A.C.
The original application must be filed with the Chief, Bureau of Collections, Florida Department of Revenue, Tallahassee, Florida 32304, on or before the due date prescribed for the filing of the return of the corpora- tion. For applications mailed on or before but received after the due date of the return, see rule 12C-1.32(1), F.A.C. The corporation shall remit with the application an amount estimated to be the balance of its proper
tax due for the taxable year after giving effect to payments and credits on its declara- tion of estimated income tax. Failure to
make payment with an application when one is
required will void an otherwise automatic extension of time to file. In such a case the taxpayer will be subjected to the penalty provided in Section 214.40, F.S., for failure to file a timely return and interest will be assessed on any tax due from the due date of the return to the date of payment.
Upon the timely filing of Form F-7004, properly prepared including payment of any tax determined to be due, a three (3) month extension shall be considered as allowed. The duplicate Form F-7004 shall be attached to the completed income tax return when filed as evidence of the extension.
These rules constitute the Department's interpretation of those laws regarding extensions which it has been given the responsibility to administer. The agency's interpretation of the statute it is called upon to enforce is entitled to great weight. E. I. DuPont de Nemours and Co. v. Collings, 53L Ed 2d 100, 97 S.Ct 2229 (1977).
Furthermore, the regulation above quoted has not been challenged in a
120.56 proceeding to determine if it is an invalid exercise of delegated legislative authority. It is therefore
RECOMMENDED that the assessment of $1,547.28 for the tax year ending March 31, 1977, representing $933.74 penalty and $613.54 interest and the assessment of $1,986.43 for the tax year ending March 31, 1978, representing $1,700.89 penalty and $285.54 interest against Florida Welding Services Corp. be sustained.
Entered this 22nd day of January 1981.
K. N. AYERS Hearing Officer
Division of Administrative Hearings The Oakland Building
2009 Apalachee Parkway
Tallahassee, Florida 32301
(904) 488-9675
FILED with the Clerk of the Division of Administrative Hearings this 22nd day of January 1981.
COPIES FURNISHED:
Linda Procta, Esquire
Office of the Attorney General Department of Legal Affairs The Capitol, LL 04 Tallahassee, Florida 32301
Karl J. Leib, Jr., Esquire
201 Alhambra Circle, Suite 1200 Coral Gables, Florida 33134
=================================================================
AGENCY FINAL ORDER
=================================================================
STATE OF FLORIDA DEPARTMENT OF REVENUE
FLORIDA WELDING SERVICES CORP.,
Petitioner,
vs. CASE NO. 80-1522
FLORIDA DEPARTMENT OF REVENUE,
Respondent.
/
FINAL ORDER OF THE DEPARTMENT OF REVENUE
The undersigned, Executive Director of the Department of Revenue, acting on behalf of the Governor and Cabinet as authorized by Rules 12-3.02 - 3.05, inclusive, Florida Administrative Code, having considered the Recommended Order of the Division of Administrative Hearings in this cause and the exceptions filed by the taxpayer, adopts and approves the Recommended Order of the Hearing Officer with the specific modification of the style of the cause to align the taxpayer as Petitioner and the Department as Respondent, as set forth herein.
By Joint Stipulation received January 2, 1981, the parties hereto, by and through their attorneys, stipulated to the relevant facts, waived a formal hearing, and requested the Hearing Officer submit his Recommended Order upon the stipulated facts and briefs filed by the parties. These briefs have been received. In these proceedings the Department is represented by Linda Procta, Esquire, Office of The Attorney General, Department of Legal Affairs, The Capitol, Tallahassee, Florida 32301; and Taxpayer is represented by Karl J. Leib, Jr., Esquire, 201 Alhambra Circle, Suite 1200, Coral Gables, Florida 33134. Stipulated facts Nos. 1-17 are adopted as submitted under the following
FINDINGS OF FACT
The Petitioner, Florida Welding Services Corp., is a Florida corporation doing business in the State of Florida.
The Respondent, Florida Department of Revenue, is the agency charged with enforcing the taxing statutes of this State, including the Florida Income Tax Code, Chapter 220, Florida Statutes.
Pursuant to Chapter 220, Florida Statutes, the Petitioner is required to file a Florida Corporate Income Tax Return annually with the Respondent. The Return is due on the first day of the fourth month after the close of the tax year.
The Petitioner's tax year for 1977 was April 1, 1976, through March 31, 1977. The Florida Corporation Income Tax Return for the 1977 tax year was due on July 1, 1977 and the Petitioner failed to file its Return by this date.
The Petitioner's tax year for 1978 was April 1, 1977, through March 31, 1978. The Florida Corporation Income Tax Return for the 1978 tax year was due on July 1, 1978, and the Petitioner failed to file its Return by this date.
In January 1977, all of the Petitioner's corporate records were seized, pursuant to a subpoena issued in the United States Federal District Court in and for the Southern District of Florida. (See Exhibit 1) The Petitioner's records were not returned to it for over a year.
On September 1, 1978 the Petitioner filed a Florida Tentative Income Tax Return and Application for Extension of Time to File Income Tax Return, wherein Petitioner requested an extension of time until November 15, 1978, in which to file its Florida income tax return for the 1977 and 1978 tax years. (See Exhibit 2).
On October 5, 1978, the Department of Revenue denied the Petitioner's request for an extension of time on the grounds that the request had been filed after the respective due dates of July 1, 1977 and July 1, 1978. (See Exhibit 2)
On November 16, 1978, the Department of Revenue received Petitioner's Florida Corporation Income Tax Returns for the tax years 1977 and 1978. The Petitioner also remitted the tax it believed owing for each taxable year,
$3,734.96 for 1977 and $6,803.56 for 1978.
On February 2, 1979, the Department of Revenue, Corporate Income Tax Bureau, issued a Delinquent Notice of Tax Due to the Petitioner. The Notice indicated that the Petitioner had a balance due of $1,547.28 for the tax year ending March 31, 1977, which amount represented $933.74 penalty and $613.54 interest. (See Exhibit 3)
On February 5, 1979 the Department of Revenue, Corporate Income Tax Bureau, issued a Delinquent Notice of Tax Due to the Petitioner. The Notice indicated that the Petitioner had a balance due of $1,986.43 for the tax year ending March 31, 1978, which amount represented $1,700.89 penalty and $285.54 interest. (See Exhibit 4)
On March 15, 1979, Mr. Karl J. Leib, Jr., contacted the Department of Revenue on behalf of his client, the Petitioner, requesting the Department to delay in issuing any tax warrants against the Petitioner until Mr. Leib had an opportunity to communicate with someone from the Department. (See Exhibit 5)
A follow-up letter was sent by Mr. Leib to the Department on June 8, 1979. (See Exhibit 6)
On April 23, 1980, the Department of Revenue issued to the Petitioner a Final Notice and Demand for payment in the amount of $1,547.28. (See Exhibit
7) Although no Final Notice and Demand for payment in the amount of $1,986.43
was issued by the Department, the amount is still outstanding and the Department maintains that Petitioner owes this sum as well.
It is the Petitioner's position that its inability to timely file its Florida Corporate Income Tax Returns was entirely due to factors beyond its control, i.e. , the confiscation of its corporate records. The Petitioner maintains that it should not be assessed penalty and interest for late filing, as its failure to timely file was "due to reasonable cause and not willful neglect," as is provided for in Section 214.40(1), Florida Statutes.
The Department's position is twofold. First, the Petitioner's failure to make a timely request for extension of time in which to file its return does constitute willful neglect. Second, that while Section 214.40(1), Florida Statutes, may provide the Department with some discretion in assessing penalties, there is no comparable provision for modifying interest payments and such amount is absolutely mandated by the statute for any late filed returns.
In addition to the foregoing, along with the attached Exhibits, the undersigned hereby incorporate by reference and jointly offer as evidence those Exhibits attached to Petitioner's Request for Formal Proceedings.
WHEREFORE, both parties respectfully request the Hearing Officer to consider the foregoing facts and exhibits, along with a Memoranda of Law to be filed by each party within 10 days of the filing of this Joint Stipulation, and to issue his Recommended Order, without the necessity of holding a formal hearing.
CONCLUSIONS OF LAW
The Division of Administrative Hearings has jurisdiction over the parties to and the subject matter of these proceedings.
The interest portion of these deficiency assessments is covered by Section 214.43, Florida Statutes, which provides in part:
If any amount of tax imposed by laws made applicable to this chapter is not paid on or before the date, determined without regard to any extensions, prescribed for payment of such tax, interest on the unpaid amount at the rate of 12 percent per year shall be paid from such date to the date of payment.
Interest prescribed by this section on any tax or penalty shall be deemed assessed upon the assessment of the tax or penalty
to which such interest relates, and shall be collected and paid in the same manner as taxes. Any reference in this chapter to
the tax imposed by laws made applicable to this chapter shall be deemed a reference to interest imposed by this chapter.
This provision of the statute does not give the Department any option to waive the payment of interest on late paid taxes. Even if there was discretion on the part of the Department to waive the payment of interest on taxes not paid when due, its exercise would serve to encourage the taxpayer not
to pay his taxes promptly and this would be inimical to the fairness of the tax system and the effectiveness of the Department in collecting taxes.
The penalties assessed in this case are covered by Section 214.40, Florida Statutes, which provides penalties for failure to timely file returns. Subsection (1) thereof provides in pertinent part:
In case of failure, to file any tax return required under laws made applicable to this chapter on the date prescribed therefor, including any extension thereof, unless it is shown that such failure is due to reason- able cause and not to willful neglect, there shall be added as a penalty to the amount of tax due with such return 5 percent of the
amount of such tax, if the failure is not for more than one month, plus an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate.
The issue here is whether the taxpayer's failure to file a timely return was due to probable cause and not to willful neglect. It is to be noted that the penalty is here imposed by reason of failure to file and not failure to pay which is covered' by the next section of the, Statutes, viz Section 214.41.
Filing returns is covered by Section 220.222, Florida Statutes, which provides in pertinent part:
* * *
(2)(a) When a taxpayer has been granted an extension or extensions of time within which to file its federal income tax return for any taxable year, and if the require- ments of s. 220.32 are met, the filing of a written request for such extension or exten-
sions with the department shall automatically extend the due date of the return required under this code until 15 days after the expiration of the federal extension or until the expiration of 6 months from the original due date, whichever first occurs.
(b) The department may grant an extension or extensions of time for the filing of any return required under this code upon receiving a prior written request therefor if good cause for an extension is shown. However, the aggregate extension of time under paragraph (a) and (b) shall not exceed
6 months. No extension granted under this paragraph shall be valid unless the taxpayer complies with the requirements of s. 220.32.
Here no request for extension of time for filing return for taxes due July 1, 1977, was received until more than one year after these taxes were due and the request for extension of time for filing returns for taxes due July 1,
1978 was not received until September 1978. Also, Taxpayer did not comply with Section 220.32, Florida Statutes, which provides in pertinent part:
In connection with any extension of the time for filing a return under subsection 220.222(2), the taxpayer shall file a tentative tax return and pay, on or before the date prescribed by law for the filing
of such return, determined without regard to any extensions of time for such filing, an amount estimated to be the balance of its proper tax for the taxable year after giving effect to any estimated tax payments under
s. 220.33 and any tax credit under s. 214.13.
The department shall by regulation prescribe the manner and form for filing tentative returns.
Rules promulgated by the Department are contained in Chapter 12C-1, Florida Administrative Code. Specifically, Rule 12C-1.222, Florida Administrative Code, provides:
Except as provided in regulation 12C-1.32(2) F.A.C., returns under the Code shall be deemed to be timely filed only if
received by the Department of Revenue on or before the due date (including any exten- sions) prescribed by law. . . .
(2)(a)1. The Chief, Bureau of Collections, is authorized to grant a reasonable extension or extensions of time, not to exceed six (6) months in the aggregate, for filing any return required under this Code. If an automatic extension is not permitted because a federal extension has not been requested or is not allowed, the application must contain sufficient facts to establish reasonable cause why the return cannot be filed on or before the original due date. An extension of time for filing a return does not operate as an extension of time for payment of the tax or any part thereof.
A corporation which has been granted an automatic extension of time for filing it's federal income tax return pursuant to Section 6081(b) of the Internal Revenue Code, or which has established reasonable cause pursuant to the second sentence of subparagraph 1 will
be granted an extension of time to file its return under this Code provided the follow- ing requirements are satisfied.
An application must be prepared in duplicate on Form F-7004, "Florida Tentative Income Tax Return and Application for Extension of Time to File Income Tax Return," and must be signed by a person
duly authorized by the taxpayer to sign a
request for extension. See section 220.221, F.S., and rule 12C-1.221, F.A.C.
The original of the application must be filed with the Chief, Bureau of Collections, Florida Department of Revenue, Tallahassee, Florida 32301, on or before the due date prescribed for the filing of the return of the corporation. For applications mailed on or before but received after the due date of the return, see rule l2C-1.32(1), F.A.C. The corporation shall remit with the application an amount estimated to be the balance of its proper tax due for the taxable year after giving effect to payments and credits on its declaration of estimated income tax. Failure to make payment with an application when one is required will void an otherwise automatic extension of time to file. In such a case, the taxpayer will be subjected to the penalty provided in Section 214.40, F.S., for failure to file a timely return and interest will
be assessed on any tax due from the due date of the return to the date of payment.
Upon the timely filing of Form F-7004, properly prepared including payment of any tax determined to be due, a three (3) month extension shall be considered as allowed.
The duplicate Form F-7004 shall be attached to the completed income tax return when filed as evidence of the extension.
These rules constitute the Department's interpretation of those laws regarding extensions which it has been given the responsibility to administer. The agency's interpretation of the statute it is called upon to enforce is entitled to great weight. E. I. DuPont de Nemours and Co. v. Collings, 53L Ed 2d 100, 97 S.Ct 2229 (1977).
Furthermore, the regulation above quoted has not been challenged in "a
120.56 proceeding to determine if it is an invalid exercise of delegated legislative authority. It therefore is presumed to be correct, to have the force and effect of law, and is binding upon this tribunal.
While the seizure of Taxpayer's books and records pursuant to a subpoena issued by the U. S. District Court would have provided reasonable cause for the granting of an extension of time to the Taxpayer for submitting his tax return, if a request had been timely filed, here no such request for extension was timely filed. Furthermore, the Taxpayer failed to pay the estimated tax as required when an extension is requested, so even if the request for extension had been timely filed, the Taxpayer still would not have been in compliance with Rule 12C-1.222, Florida Administrative Code, above quoted. Since Taxpayer failed to comply with the requirements of the statute and rule with respect to filing tax returns and no valid reason was presented to justify the failure to timely file the tax returns or requests for extensions, the penalty provisions are applicable.
From the foregoing it is concluded that Florida Welding Services Corporation failed to file its tax returns due in 1977 and 1978 when due, failed
to timely request an extension of time for filing, and failed to show such failure was due to reasonable cause and not to willful neglect.
The undersigned specifically considered the Taxpayer's Exceptions to the Hearing Officer's Recommended Order as to, inter alia, the Interpretation of Section 214.40, Florida Statutes, and has determined that the conclusions and bases therefor specified by the Hearing Officer are proper and in accordance with law and the rules of the Department of Revenue.
THEREFORE, the assessment of $1,547.28 for the tax year ending March 31, 1977, representing $933.74 penalty and $613.54 interest and the assessment of
$1,986.43 for the tax year ending March 31, 1978, representing $1,700.89 penalty and $285.54 interest against Florida Welding Services Corporation are sustained.
This Order constitutes Final Agency Action. ENTERED this 6th day of April 1981.
RANDY MILLER EXECUTIVE DIRECTOR DEPARTMENT OF REVENUE STATE OF FLORIDA
ROOM 102 CARLTON BUILDING TALLAHASSEE, FLORIDA 32301
Filed with Clerk this 6th day of April 1991. Copies to:
Linda C. Procta
Assistant Attorney General Department of Legal Affairs LLQ4 The Capitol Tallahassee, Florida 32301
Karl J. Leib, Jr.
201 Alhambra Circle Suite 1200
Coral Gables, Florida 33134
K. N. Ayers, Hearing Officer Division of Administrative Hearings Department of Administration
The Oakland Building 2009 Apalachee Parkway
Tallahassee, Florida 32301
| Issue Date | Proceedings |
|---|---|
| Apr. 14, 1981 | Final Order filed. |
| Jan. 22, 1981 | Recommended Order sent out. CASE CLOSED. |
| Issue Date | Document | Summary |
|---|---|---|
| Apr. 06, 1981 | Agency Final Order | |
| Jan. 22, 1981 | Recommended Order | Respondent didn't file tax return, didn't timely file extension request and didn't show reasonable cause for non-filing. Recommend pay in full. |
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