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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><b><span style='color:red'>Hey Gang: It’s your favorite construction attorney in Jacksonville doing a solid for another member of the CLC. See below an inquiry from </span></b><b><span style='font-size:13.5pt;font-family:"Staccato222 BT";color:red'>Janet Carney Croom, Esquire. <o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Staccato222 BT";color:red'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Staccato222 BT";color:red'>Does anyone have any experience with the DOR or knows of anyone that does? Please direct all responses to Janet at</span></b><span style='font-size:13.5pt;font-family:"Staccato222 BT";color:black'> </span><span style='color:black'><a href="blocked::mailto:jburgess@verolaw.com" title="blocked::mailto:jburgess@verolaw.com
mailto:jburgess@verolaw.com">jcroom@verolaw.com</a>. </span><b><span style='color:red'>Thanks, Arnie.</span></b><span style='color:#003300'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>Hello, Arnie. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>I enjoy attending the monthly Construction Law conference calls, and receiving your witty emails. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>I need to refer an issue out, and was hopeful you could assist/direct me to the right person. I have a client that was audited by DOR, and in June received a Notice of Proposed Assessment. The issue revolves around whether there was a proper application and credit given for sales and use tax while operating a business in an economic opportunity zone. Specifically, my client sought and was given tax credit for employees that apparently worked less than the statutorily-mandated hours worked requirement (I believe it could be 37 ½ hours). <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>When my client opened its business, it was approached by <span style='color:#1F497D'>a company</span>, which markets itself as helping companies obtain the best economic tax credits. It is my understanding that this company gathers payroll information from the (my) client, figures out what tax credits would apply to benefit the client, and submits or directs submission of the necessary paperwork to the DOR. My client relied totally on this company that specializes in this tax area. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>This process continued for about 4 years, and my client recently went through the DOR audit mentioned above. <span style='color:#1F497D'>That company</span> requested an informal telephone conference with the auditor, but was unsuccessful in its plea. <span style='color:#1F497D'>That company</span> claimed that “it just needed to get out of the local level”, so that <span style='color:#1F497D'>that company</span> could access its contacts, who would understand <span style='color:#1F497D'>that company</span>’s position. <span style='color:#1F497D'>That company</span> is “representing”/defending the Assessment, and back in July, it filed a Petition for Administrative Hearing. We are told by <span style='color:#1F497D'>that company</span> that the case has not been assigned, and this is what they are waiting on. My client is clearly concerned, as the Proposed Assessment is about $69,000, and interest is accruing daily at about $11 since the June assessment. We are also told by<span style='color:#1F497D'> that company</span> that DEO and Enterprise Florida have been contacted and support my client’s position, but no written confirmation has been obtained.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>I am not convinced <span style='color:#1F497D'>that company</span> is equipped to handle this matter/appeal, and the potential loss to my client is fairly substantial. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>Is this your type of practice? If not, can you provide guidance or refer me to a solid person? Also- I do not know how to get this on the listserv. Can you help (editing out the top and bottom, of course). Thank you in advance, and I look forward to your thoughts-Janet<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Staccato222 BT";color:black'>Janet Carney Croom, Esquire</span></b><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Staccato222 BT";color:black'>Janet Carney Croom, Esquire</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:black'>Board Certified - Construction Law <o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Board Certified - Business Litigation<o:p></o:p></span></b></p><p class=MsoNormal><span style='color:black'>Collins, Brown, Caldwell, Barkett, Garavaglia & Lawn, Chartered</span><o:p></o:p></p><p class=MsoNormal><span style='color:black'>756 Beachland Boulevard<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Vero Beach, FL 32963<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Telephone: 772-231-4343<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Fax: 772-234-5213<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><a href="blocked::mailto:jburgess@verolaw.com" title="blocked::mailto:jburgess@verolaw.com
mailto:jburgess@verolaw.com">jcroom@verolaw.com</a></span><span style='color:#003300'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#003300'><a href="blocked::mailto:www.cbc@verolaw.com" title="blocked::mailto:www.cbc@verolaw.com
mailto:www.cbc@verolaw.com">http://www.verolaw.com</a><o:p></o:p></span></p><p class=MsoNormal><i><span style='font-size:10.0pt;color:black'>The information contained in this message is legally privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, any dissemination, distribution, or copy of this message is strictly prohibited. If you have received this message in error, please immediately notify the sender by via telephone, email, or the U.S. Postal service at the address above, and destroy the message. Thank you</span></i><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>