Director

Taxpayer did not present reasonable cause for the abatement of penalties.

Taxpayers cannot claim Schedule C lost for amounts allegedly paid to their son in cash without evidence to support payments.

The Department was authorized to revoke or suspend the license of a wholesale distributor of tobacco products. The extent to which the distributor failed to comply with his reporting and filing obligations, the practicality of a suspension as compared to a revocation of the license, and the possible consequences of any tobacco tax and licensing enforcement deemed not diligent under the tobacco Master Settlement Agreement favored revocation of the license.