Form Mf 04-8 - Recommendation Form For Disposition
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11MF 04-8
Tax Type:
Motor Fuel Use Tax
Issue:
Reasonable Cause on Application of Penalties
STATE OF ILLINOIS
DEPARTMENT OF REVENUE
OFFICE OF ADMINISTRATIVE HEARINGS
SPRINGFIELD, ILLINOIS
THE DEPARTMENT OF REVENUE
)
OF THE STATE OF ILLINOIS
)
)
Docket No. 03-ST-0000
v.
)
Acct # 00000000000
)
ABC TRANSPORT CO.
)
)
Taxpayer
)
RECOMMENDATION FOR DISPOSITION
Appearances: John T. Robinson, Special Assistant Attorney General, for the Department
of Revenue of the State of Illinois; Andrew K. Light of Scopelitis, Garvin, Light &
Hanson for ABC Transport Co.
Synopsis:
This case concerns whether a portion of the interest assessed against ABC
Transport Company (“taxpayer”) in connection with its motor fuel tax liability under the
International Fuel Tax Agreement (“IFTA”) may be abated. The Department of Revenue
(“Department”) conducted an audit of the taxpayer for the period of January 1, 1999
through March 31, 2002. On August 16, 2002, the Department issued a Notice of
Proposed Liability that proposed additional tax due as a result of the audit, plus interest
and a penalty. After the Department’s notice was issued, several IFTA members made a
formal request to the Department for a re-audit. The Department conducted a re-audit,
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