Firm Update No. 2021-02本所动态 2021-02 号
In re Sales Tax Assessment of About $612,000 Against a Business and Its Owner: Compromised for About $188,000 Over 52 Months企业及东主被追缴约61.2万美元销售税案：以约18.8万美元分52个月和解
- Practice领域
- Tax Disputes & Resolutions税务争议和减免
- Jurisdiction管辖
- New York State Department of Taxation and Finance纽约州税务及财政厅
- Our role本所角色
- Counsel to the company and its owner公司及东主代理律师
- Status进展
- Offer in compromise accepted Apr. 20212021年4月和解要约获接受
IFacts事实
A small company and its owner faced a New York sales tax assessment for periods ending in February 2016 that had grown to $612,449.63: $173,313.73 in tax and $439,135.90 in penalty and interest. The Department pursued both the company and the owner personally.一家小公司及其东主面临截至2016年2月各期间的纽约州销售税追缴，金额已增至612,449.63美元，其中税款173,313.73美元，罚款及利息439,135.90美元。税务厅同时向公司及东主个人追缴。
IIQuestions Presented争议问题
(1) Why does penalty and interest so often exceed the tax itself in a sales tax case? (2) What can a business that cannot pay the full assessment obtain through an offer in compromise?（一）为何销售税案件中罚款及利息往往超过税款本身？（二）无力全额缴纳的企业能通过和解要约获得什么？
IIIRelevant Law相关法律
N.Y. Tax Law §§ 1131(1), 1133(a): person required to collect tax; responsible officer; personal liabilityN.Y. Tax Law §§ 1131(1), 1133(a)：代征义务人；责任高管；个人责任
N.Y. Tax Law § 1145: statutory interest; penalties; penalty abatement; reasonable causeN.Y. Tax Law § 1145：法定利息；罚款；罚款减免；合理原因
N.Y. Tax Law § 171, subd. fifteenth: offer in compromise; fixed and final liability; doubt as to collectibility; undue economic hardshipN.Y. Tax Law § 171, subd. fifteenth：和解要约；确定终局税务责任；可收取性存疑；过度经济困难
Form DTF-4.1; Form DTF-5: offer in compromise application; sworn statement of financial condition; installment payment termsForm DTF-4.1; Form DTF-5：和解要约申请；经宣誓之财务状况陈述；分期付款条件
IVDisposition结果
On April 28, 2021 the Department accepted the offer: $160,000 plus $27,900.98 in interest, a total of $187,900.98, payable in 52 monthly installments of $3,613.48 beginning June 15, 2021, in settlement of an assessment of $612,449.63.2021年4月28日，税务厅接受和解要约：以160,000美元加利息27,900.98美元，合计187,900.98美元，自2021年6月15日起分52期每月支付3,613.48美元，了结612,449.63美元的追缴税款。
Client details are withheld to protect confidentiality. Prior results do not guarantee a similar outcome.为保护客户隐私，相关信息已隐去。过往结果不保证类似案件的结果。