Form St 04-21 - Recommendation For Decision printable pdf download

Form St 04-21 - Recommendation For Decision

ST 04-21

Tax Type:

Sales Tax

Issue:

Responsible Corporate Officer – Failure to File or Pay Tax

STATE OF ILLINOIS

DEPARTMENT OF REVENUE

OFFICE OF ADMINISTRATIVE HEARINGS

CHICAGO, ILLINOIS

THE DEPARTMENT OF REVENUE

No.

03-ST-0000

OF THE STATE OF ILLINOIS

IBT #: 0000-0000

NPL # 0000

JOHN DOE,

Charles E. McClellan

Taxpayer

Administrative Law Judge

RECOMMENDATION FOR DECISION

Appearances:

John D. Alshuler, Special Assistant Attorney General, for the

Illinois Department of Revenue (the “Department”); Kevin R. Krantz of Kessler, Krantz

& Christensen, for John Doe (“Taxpayer”).

Synopsis:

This matter came on for an evidentiary hearing on September 17, 2004 following

the filing of a timely protest to a Notice of Penalty Liability ("NPL") issued to Taxpayer

by the Department on October 14, 2003. The NPL, in the amount of $6,251.71, was

issued to Taxpayer as a responsible officer or employee of ABC Corp. The underlying

corporate liability for Retailers’ Occupation Tax and Use Tax (“sales tax”) was incurred

by ABC Corp. (“ABC”) for the months of January through March of the year 2000. The

issue is whether Taxpayer is liable, as a responsible person, for the penalty assessed him

Form St 04-21 - Recommendation For Decision