Form St 07-25 - Sales Tax - 2007 Page 2
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11the NPL.
After reviewing the record, it is recommended that the NPL be finalized as
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issued.
FINDINGS OF FACT:
1. Taxpayer does not contest that he was a responsible officer of the Corporation. Tr. p.
8 (Taxpayer’s counsel’s stipulation on the record).
2. Eleven of the twelve assessments identified on the NPL are “conceded” by the
Taxpayer as due and owing, and as such, Taxpayer does not challenge these assessments.
These are:
Number
Period
Amount
000000000000000000 (bad check)
6/2003
$25
000000000000000000 (bad check)
6/2003
$25
000000000000000000 (bad check)
6/2003
$25
000000000000000000 (ROT/UT)
6/2003
$162.68
000000000000000000 (ROT/UT)
6/2003
$707.47
000000000000000000 (ROT/UT)
6/2003
$2,474.30
000000000000000000 (ROT/UT)
8/2004
$72.59
000000000000000000 (ROT/UT)
10/2004
$278.01
000000000000000000 (ROT/UT)
11/2004
$4,146.52
000000000000000000 (bad check)
12/2004
$25
000000000000000000 (ROT/UT)
1/2005
$31
Tr. p. 10 (Taxpayer’s counsel’s second stipulation on the record); Dept. Gr. Ex.
No. 1 (the “NPL”).
3. Taxpayer is a 1992 graduate of Arizona State University with a B.S. in Management.
Tr. p. 12.
4. Near the end of 1995, Taxpayer started the business of ABC Motors Sports, Inc. Tr.
p. 12.
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The Administrative Law Judge who heard this matter left the employ of the Department before a decision
was written. The credibility of the sole witness who testified was not a factor in the decision.
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