Form St 07-25 - Sales Tax - 2007 (Page 6 of 11) in pdf

status of the tax returns and payments. Branson at 267.

Furthermore, whether the

person in question wilfully failed to pay the taxes is an issue of fact to be determined on

the basis of the evidence in each particular case. Heartland at 30; Department of Revenue

v. Joseph Bublick & Sons, Inc., 68 Ill. 2d 568, 577 (1977).

Under section 3-7, the Department's certified record relating to the penalty

liability constitutes prima facie proof of the correctness of the penalty due.

Branson at

260.

Once the Department presents its prima facie case, the burden shifts to the

Taxpayer to establish that one or more of the elements of the penalty are lacking, i.e., that

the person charged was not a responsible corporate officer or employee, or that the

person's actions were not wilfull. Id. at 261. In order to overcome the Department's

prima facie case, the allegedly responsible person must present more than his or her

testimony denying the accuracy of the Department's assessment. A. R. Barnes & Co. v.

Department of Revenue, 173 Ill. App. 3d 826, 833-34 (1st Dist. 1988). The person must

present evidence that is consistent, probable, and identified with the books and records to

support the claim. Id.

The parties have stipulated that Taxpayer was a responsible officer. Moreover, as

the founder, owner and manager of the Corporation who prepared and reviewed 556’s ,

certainly Taxpayer’s actions exhibited that he, in fact, had control, supervision and

responsibility for the filing of the Corporation’s returns and payment of its taxes.

Furthermore, Taxpayer presented no evidence that he was not a responsible officer.

The parties have also stipulated, and Taxpayer has specifically conceded, that

eleven of the twelve assessed amounts of the NPL are due. Only SF 000000000000000

The relevant portion of section 3-7 provides as follows: "The Department shall determine a penalty due

under this Section according to its best judgment and information, and that determination shall be prima

facie correct and shall be prima facie evidence of a penalty due under this Section. Proof of that

determination by the Department shall be made at any hearing before it or in any legal proceeding by

reproduced copy or computer printout of the Department's record relating thereto in the name of the

Department under the certificate of the Director of Revenue. * * * That certified reproduced copy or

certified computer print-out shall without further proof, be admitted into evidence before the Department or

in any legal proceeding and shall be prima facie proof of the correctness of the amount of tax or penalty

due." 35 ILCS 735/3-7(a).

Form St 07-25 - Sales Tax - 2007 Page 6