Florida DOR Sustains Penalty Assessment Against Individual Responsible for Company’s Sales and Use Tax Payments

The Florida Department of Revenue June 27 decided to sustain a penalty assessment against Taxpayer as exceptions filed by him were found to be improper. The DOR had ordered a penalty assessment against Taxpayer, who was responsible for collecting and remitting sales and use taxes for his company. Taxpayer timely filed 21 exceptions. Based on those exceptions, the DOR modified some of the Division of Administrative Hearing’s (DAH) findings of fact but rejected Taxpayer’s exceptions to DAH’s conclusions of law. Accordingly, the DOR sustained the penalty assessment against Taxpayer and found him personally liable for the tax penalty. However, the ...