ORDER NO. 30155
FILE CLAIM AGAINST BOND OF FORMER KERB COUNTY
TREASURER
Came to be heard this the 26th day of February, 2007, with a motion made
by Commissioner Williams, seconded by Commissioner Letz. The Court
unanimously approved by vote of 4-0-0 to:
Authorize the assertion of a claim on the bond of the former County
Treasurer for recovery of penalties or any payments paid, or to be paid, for
late payroll tax filings from March 31, 2006 and June 30, 2006, and
authorize payment by Kerr County of the $12,357.72 penalty, as imposed by
the I.R.S., of which we received notification for the period ending March 31,
2006.
,3D/ss~
~~ COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND TEN COPIES OF THIS REQUEST AND DOCUMENTS TO
BE REVIEWED BY THE COURT.
MADE BY: Pat Tinley_
MEETING DATE: February 26, 2007
OFFICE: County
TIME PREFERRED:
SUBJECT: (please be specific) Consider, discuss and take appropriate action to authorize County Judge
to file a claim on official bond of Kerr County Treasurer for penalty, interest and related cost incurred
and / or paid by Kerr County resulting from late payment of payroll taxes to IRS due for quarter ending
June 30, 2006.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON):
NAME OF PERSON ADDRESSING THE COURT:
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
-Judge Tinley
Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5,
Chapter 551 and 552, Government Code, is as follows:
5:00 P.M. on the Tuesday prior to the meeting.
THIS REQUEST RECEIVED BY:
REQUEST RECEIVED ON:
All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has
been prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will
be appreciated and contribute towards your request being addressed at the earliest opportunity. See Agenda
Request Rules Adopted by Commissioners' Court, Court Order No. 25722.
]t' nl 2uu603
'70u7n5 0737yR
Department of the Treasury
a.1 Internal 12ecenue Service
~~pfl OGriEN, UT S42u1-uo39
67U 7443 29 C 2Yt4t-2C, 3-U043n-6 AOi15~5?4
7R02R [RS USF,ONLY 745ou1494 YE
For assistance, call.
I-son 829-011;
Nnlice Number: CP220
Date: Pzbruary 12, 2(107
+'~_ ~ ,
~ ..,~
~«.~ KERR COUNTY
`{$`°"'-~ % BAP.BARA NEMEC
700 MAIN CB 103
KERRVILLE TX
aoessz
~~~ 1 6 2001
D BY:
78028
S2atemem of Adjusinient to r o>_u ACCOllnt
Balance Due on Account Before Adjustment
Adjustment Computation
Penalty -See Explanation
Net Adjustment Charge
Balance Due
Taxpayer Identification Nwnber:
74-60(11494
Tax Furm: 941
Tat peiiud: Murch 31.2006
Amnunt You Uwe
as of: March 5, 2007
$12,357.7:
$.OU
$12,357.72
$12,357.72
x12,357.72
To avoid additional penalty and/or interest, please allow enough mailing time so that we receive your
payment by March 5, 2007. Make your check or money order payable to The United States Treas2uy.
Write your taxpayer identification number on your payment and mail it with the stub portion of this notice.
If you dunk we made a mistake, please call us at the number listed above. When you call, please have
your payment information and a copy of your tax return available. This information will help us find any
payment you made that we haven't applied.
Partial Payments
Pa lneiit - plea"se iTiaiie 0'~Ir Check Or n10%e Drdei u able tO the Ul'ilted $tateS TreaSUr ~41rite via Our
y Y" Y p"Y" Y Y
payment your Taxpayer Identification N2miber, the tax period and tax form. Mail your payment with the
stub below in the enclosed envelope or to the address on the front of this notice.
Notice About Partial Payments -Generally, we apply your payment first to tax, then to penalty, and tinally
to the interest you owe.
Status of Your Account (Exam)
This notice isli t the result of an examination of your return. We notify a taxpayer when we select his/her
return for examination.
~___
Pcualy and Lileresl
Abuul Your Nuticc -The penalty amdhtr mlerest charges on your account are explained on the following
pages. Ifyou want a more detaled explanatiu^ of yuur penalties and interest, pleasa call the telephone
nrunbcr listed on the top of this notice. Yon tray call your local IIZS telephone munber if the mm~ber
shown on yuur notice is a long-distance call fur you. All days mentioned in the paragraphs below are
calendar days, unless specifically stated otherwise
Penalties:
11 1'ataltp for Nul 1'Iakiug a Proper Federal •t`ax Dcposil Based ou Your 12ecord of Tcderal Tax
Liability $12,357.72
~~'e charged a penalty because you did not make a proper tax deposit. Common reasons why we charge
thts p.;naliy are
1'ou did not deposit your tax on time
Yau did nut deposit enough lax
Yau paid yotu-tax directly to IRS
You deposited your ta~s to an unauthorized financial institution
You did not deposit yortr tax e;lectrorucally, as rcyuired bylaw
Ifyou disagree with this penalty, sae "Removal of l'enaliies" in this notice. For information about
depositing taxos, see Publiealic>n 15 (Circular E), Employer's 1'ax Guide; or Publication 51 (Circular Aj,
Agricultural Employer's Tax Guide.
(Interr7al Rcwerzue Code section 6656)
Removal of 1'enallics
The law lets us' remove or reduce pctk~!ties if you have reasonable cause or receive erroneous written
advice from IRS.
Reasonable Cause
If you beliere you. have an acceptable reasi~n why IRS should remove or reduce your penalties, send us a
signed explanahon_ After we review your explanation, we will notify you of our decision. In some cases,
we may ak you to pay the tax iii Tull helore we reduce or remove the pcrralty for paying late.
1?rroneous Advice from I12S
We will rarnovn yore penalty if all the following apply:
1. You asked IRS for advice un a spucilic issue,
2. Yuu gave IRS complete and accrtrate information,
3 You received advice from IRS,
4. Yuu relict itn tho advice IRS gave you, and
~. You wore penalized hsked on the advice IRS gave you.
Ptige 2
;deq. No.: AOpi3524 CP: 220
TIN:74-6001494 Ponn:941
Tax Period: March 31, 2006
To request removal of the penalty because of erroneous advice from IRS, you should do the following: (1)
complete Form 843, Claim for' Re~end czlrci Request for• Ahaterrlelat; and (2) send it to the IRS Service
Center where you Yiled your return.
The law allows you to tell the IRS whereto apply your deposits within the tax return period with a deposit
penalty. You have 9U days from the date oY'the correspondence you received showing the deposit penalty
to contact the IRS if you want to specity where to apply your deposits.
t~•.~,: The law also allows the IRS to remove the deposit penalty if: (1) the penalty applies to the first required
deposit after a required change to your frequency of deposits, and (2) you file yotu emplo}nnent tax
returns by the due date.
ooessz
For tax forms, instructions and information visit www.irs.QOV. (Access to this site will not provide you
with your specific taxpayer account infom7ation.)
ECEI VE
~E~ 1 n 2007 D
$Y:
Q
~~ CUTAEI2E
Return this voucher with yow- payment or correspondanee.
Yor˘ Telephone Number:
~ ) -
TE 200705 ti162~
Best Time to Call:
AM PM
29t41-265-00430-6
Amaumt you olive: X12,357.'-2
' You will avoid additional penalties and/or
interest if we receive your full payment by
IDlarch 5, 2007
^ Amount e-IClosed: $
• Make payable to United States Treasury
• Write Taxpayer Identification Number, tax
period and tax form number on payment
^ Correspondence enclosed
230 Internal Revenue Service
OGDEN, UT 84201-0039 KERR COUNTY
_ °io BARBARA NEMEC
700 MAIN CB 103 D
~~u~u~u~n~~~~luun~~~~u~~~uu~~~~~~~uu~~~~ KERRVILLE TX 78025
7460111494 JY KERR 01 2 200603 67[l ^0001235772