The 2023 Florida Statutes (including Special Session C)
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. . . He seeks the maximum statutory commission of $831.24 which is hereby allowed pursuant to 11 U.S.C. ยง . . .
. . . taxpayer paid $24,-572.04, of which $16,436.79 was credited to the deficiency, $7,303.41 to interest, and $831.24 . . . The Commissioner, however, allocated $831.24 to penalty for negligence, and a part to interest. . . . Commissioner decided to impose the much larger penalty for fraud, he cancelled the negligence penalty of $831.24 . . . It was at this time that the Commissioner, without consulting the taxpayer, applied the $831.24 to the . . . The result was that the interest continued running on the $831.24. . . .
. . . It also claims overpayment of tax in the amount of $831.24. . . .