Form St 07-25 - Sales Tax - 2007
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11ST 07-25
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
)
OF THE STATE OF ILLINOIS
)
No.:
00-ST-0000
)
IBT:
0000-0000
v.
)
NPL: 0000-000-00-0
)
SSN:
000-00-0000
JOHN DOE, as Responsible Officer of
)
ABC MOTOR SPORTS, INC.,
)
Julie-April Montgomery
Taxpayer
)
Administrative Law Judge
RECOMMENDATION FOR DISPOSITION
APPEARENCES: George Foster, Special Assistant Attorney General, for the
Department of Revenue of the State of Illinois; James E. Dickett of Romanoff & Dickett,
Ltd. for John Doe.
SYNOPSIS:
The Department of Revenue (“Department”) issued a Notice of Penalty Liability
("NPL") to John Doe ("Taxpayer") pursuant to section 3-7 of the Uniform Penalty and
Interest Act ("UPIA"). 35 ILCS 735/3-7. The NPL alleges that Taxpayer was an officer
or employee of ABC Motor Sports, Inc. ("Corporation") who was responsible for wilfully
failing to pay the Corporation's Retailers' Occupation and Use Taxes ("ROT/UT") and
remitting numerous checks that were not honored by the bank. Taxpayer timely protested
1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial