Crawford Chevrolet, Inc.

06-10

The Taxpayer is registered with the Department for payment of gross receipts, compensating, and withholding taxes.  Because the Taxpayer’s average monthly tax payment exceeded $25,000, the Taxpayer was required to use one of the special payment methods set out in § 7-1-13.1.  The CRS Filer’s Kit mailed to the Taxpayer included information concerning special payment methods, as well as a reference to a Department publication on the issue.  The Taxpayer’s office manager did not read this information, however, and was unaware of the requirement.  As a result, the Taxpayer was assessed a penalty for late payment.  The Taxpayer protested, arguing that the Department failed to notify the Taxpayer that it was subject to special payment requirements.  Held:  The Taxpayer is responsible for determining its tax obligations and cannot rely on the Department to provide the Taxpayer with personal notice of statutory requirements.  Protest denied.