1. Businesses
  2. Tax Decisions & Orders
  3. Crawford Chevrolet, Inc.

Crawford Chevrolet, Inc.



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.