Dissolved Company Correctly Targeted for $883,000 in Sales Tax

Florida’s tax agency correctly identified a dissolved company’s bank account to claw back approximately $883,000 in sales tax, a state tribunal held Tuesday.

The Department of Revenue properly used HES Trading LLC’s unique federal tax ID to target its Chase account, the Florida Division of Administrative Hearings said. Administrative Law Judge Cathy M. Sellers rejected HES Trading’s claim that the funds belonged to its manager or a different business entity.

“The use of a taxpayer’s FEIN constitutes a precise, accurate means of identifying a specific taxpayer,” Sellers said.

Bank records confirmed the account was linked to HES Trading’s FEIN, ...