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200200106-S

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

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201600108-I

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

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201500304-L

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.

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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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