ORDER NO. 30155
FILE CLAIM AGAINST BOND OF FORMER KERR 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 LR.S., of which we received notification for the period ending March 31,
2006.
3~ is~s°
I ~ y COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE
REVIEWED BY THE COURT.
MADE BY: Mindy Williams OFFICE: County Treasurer/County Auditor
MEETING DATE: February 26, 2007 TIME PREFERRED:
SUBJECT: (PLEASE BE SPECIFIC)
Consider, discuss, and take appropriate action on IRS penalty of $12,357.72 imposed on Kerr County
for tax period ending March 31, 2006.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT:
ESTIMATED LENGTH OF PRESENTATION:
IF PF,RSONNEL MATTER -NAME OF EMPLOYEE:
Mindy Williams/Tommy Tomlinson
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:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
"THIS REQUEST RECEIVED ON:
5:00 P.M. previous Tuesday.
~w,
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 you request being addressed at the earliest opportunity. See Agenda Request Rules
Adopted by Commissioners' Court.
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Deparhi~znt of the Treasury
~t, } Internal Revenue Sertice
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IRS USE ONLY
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For assistance, call:
1-800-829-0115
Nulice Nwnber: CP220
Date: February 12, 2007
~__
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'~~°`.~` KERR COUNTY
BAP.BARA NEMEC
700 MAIN CB 103
KERRVILLE TX
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D BY:
78028
Statement of Adjusiment to r oLU Account
Balance Due on Account Before Adjustment
Adjustment Computation
Penalty -See Explanation
Net Adjustment Charge
Balance Due
Taxpayer ldenti6cafion Number:
74-6001494
Tax Form: 941
Tax Periud: March 31, 2006
AmonntYou Orae
as of: March 5, 2007
$12,357.72
$.00
$12,357.72
$12,357.72
$12,357.72
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 Treastuy.
Write your taxpayer identification number on yotu payment and mail it with the stub portion of this notice.
If you think we made a mistake, please call us at the number listed above. When you call, please have
your payment. information and a copy of yottr tax return available. This information will help us Ylnd any
payment you made that we havetit applied.
Partial Paymetts
Pa'y'illciii - i icnSC, iTiakc yOiL` Chcck Or n10r'iey' Or der payable t0 ihC Ulilted $iateS T•'COS'iirj:. `VV/riti Oia yvili
payment your Taxpayer Identification NLUnber, the tax period and tax forni. Mail your payment with the
stab below in the enclosed envelope or to the address on the front ofthis 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 isn't the result of an examination of yotu return. We notify a taxpayer when we select his/her
rehun for examination.
„- _ '
Ycualiv and lulcresL
About four N0t1Cd -The penalty andfor intarest charges on ynru accoturt arc explained on the L'ollowing
pages Ifyuu want a more detailed exphmation of your penalties and interest, please call the telephone
nwnbcr fisted on the wp of this notice. Yuu may call your local TRS telephone nm2iber if Qie number
shown un your notica is a long-disiaitca call for you. All days mentioned in the paragraphs balow are
calendar days, unless specitictilly stated otherwise
Yeualtics:
11 I'cualty fur Not A?akin}; a 1'ruper Federal "l'ax Deposit Based at Yuur 12ecord of Tederal Tax
Liability $12,317.72
We charged a penalty because you did not make a proper tax deposit. Conunon reasons why we charge
this penalty ara_
1'ou did not deposit your tax on time
Yuu did not deposit. enough tax
1'ou paid yore tax directly to IRS
You deposited your tax to tut unauthorized financial institution
You did not dcpi~sit your tax electronically, as re.grured bylaw
Ifyiw disagree with this penalty, see "Kemoval of Penalties" in this notice For informationabout
dupusiting taxos, see Publication 15 (Circular L}, Lmployer's'fax Guide; or Publication 51 (Circular A),
Agriculhtral Employer's Tax Guide
(Ztatert~actl Reveruu~ Cade .c~criurr <6~<)
Removal ol'Penaltics
The law lets us remove or reduce penalties if you have reasonable cause or ri;ceive erroneous written
advice from I12S.
12easonable Cause
If you believe you. have au acceptable reasirn why IRS should remove or reduce your penalties, send us a
signed explanation. Alicr we review your explanation, we will notil"y you of our decision In same cases,
we may ask you to pay the tax iiz Bill before we reduce or remove the penalty for paying late.
1.rroueous Advice from IIiS
y~,tc will remove your penalty if all the following apply:
1. Yuu asked IRS for advice on a spccilic issue,
2_ Yuu gave IRS complete and accurate inlom~tion,
3. y'ou rzcttvad advtce tram I12S,
4. Yuu raked on the advice IRS gave you, rind
You ware pan[ilized based on the advtce IRS gave you.
I'agu 2
aeq. No,: AOOi3S24 CP: 220
TIN:74-600.494 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 Fornl 843, Claim for Refnul mad Request forAhceternent,~ and (2) send it to the IRS Service
Center where you filed your return.
The law allows you to tell the IRS where to apply your deposits within the tax return period with a deposit
penalty. You have 90 days from the date of the correspondence you received showing the deposit penalty
to contact the IRS if you want to specify whereto apply your deposits.
~-~': 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 your employment tax
rehlrns by the due date.
008552
For tax forms, instructions and information visit www.irs.gov. (Access to this site will not provide you
with your specific taxpayer account infornation.)
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CUT HERE
Returnihisvoucherwithyowpaymenlorcon~espondeace. A:I:ou:ityawc?3r'e: `a":2,35?•;'?
Your Telephone Number: Best Time to Call: You will avoid additional penalties and/or
( ) - AM PM interest if we receive your full payment by
March 5, 2007
^ Amount enclosed: ~
• Make payable to United States Treasury
' write Taxpayer Identification Number, [ax
period and tax form number on payment
^ Correspondence enclosed
TE 200705 ]11635 29141-365-00430-6 C
230 Intamal Revenue Servxe
OGDEN, UT 84201-0039 KERR COUNTI'
`.o BARBARA NEMEC
7uu MAIN CB UJ3 D
]lu ~u~u~nl~~~lu u„]l~l,n~ln n~~li~,~iu,l~,l KERRVILLE TX 78028
7460[]1494 JY KERR 01 2 2(J [7603 670 000(11235772