Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.
Nonprofit Organization
The recent decision by the California Office of Tax Appeals (OTA) is a reminder that states have owner / officer liability provisions under which persons defined as “responsible persons” can be held personally liable for the sales tax debts of the organization. [Z. Sultana, California Office of Tax Appeals, 2026-OTA-204P, May 2026]
California Department of Tax and Finance Administration (CDTFA) conducted a sales tax audit of Ark (a clothing store) for sales tax for the periods 2014-2016, and reviewed z-tapes (i.e., cash register tapes), bank statements and daily sales worksheets. The auditor found a material difference of nearly $700,000 ...
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