Form Mf 04-7 - Motor Fuel Distributor - 5 Day Revocation Page 3
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108.
ABC’s liability for September 2003 payable on or before October 20, 2003 was
also a negative figure: -$9,465. (Taxpayer’s Ex. No. 4; Tr. pp. 19-20)
9.
ABC’s tax return for October 2003 due on or before November 20, 2003, shows an
overpayment of $8,331. (Taxpayer’s Ex. No. 5; Tr. p. 20)
10.
ABC has changed its way of doing business and now pays its main supplier the tax
at the time it purchases the motor fuel. ABC began this procedure in August 2003.
(Tr. pp. 15,
18-19)
11.
ABC has entered into a payment plan with the Department to cover the May and
June 2003 taxes. ABC submitted an $8,000 check pursuant to the plan.
ABC has a liability
close to $100,000. (Tr. pp. 11, 22)
12.
ABC has also submitted checks to the Department that were returned because there
were insufficient funds in ABC’s bank account. Part of ABC’s $100,0000 liability is due to the
returned checks, including one for $86,000. (Tr. pp. 22-23, 31)
13.
ABC was first requested to file a bond in the amount of $227,900 in the year 2000.
ABC has appeared before the administrative hearings division of the Department twice since the
initial bond request in 2000. (Tr. pp. 13-14, 28-31)
14.
I take administrative notice of the hearing decisions rendered in Docket Nos. 01-
ST-0000, wherein ABC’s penalties were abated for reasonable cause, and 02-ST-0000 wherein
ABC’s permit and licenses were not revoked. (Administrative Notice.)
CONCLUSIONS OF LAW:
The Notice issued by the Department states that ABC’s distributor and receiver licenses
and permit will be revoked pursuant to section 16 of the Motor Fuel Tax Law, 35 ILCS 505/1 et
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