CopyCited 4 times | Published | Florida 1st District Court of Appeal | 1997 WL 791693
...doctrine of accord and satisfaction. We reverse. Pogge was a shareholder in P & M Oil Company in Tallahassee. The other shareholders in the corporation were Russell McGregor, William O. Patterson and Ronald A. Mowrey. On August 26, 1987, pursuant to section 213.29, Florida Statutes, the Department issued Notices of Jeopardy Assessment to the shareholders of P & M, including Pogge, advising them of the assessment of an estimated personal liability penalty based upon P & M's failure to remit sales taxes and local option gas taxes to the Department. Under section 213.29, an individual officer or director of a corporation may be liable for a penalty under a jeopardy assessment if the officer or director "has administrative control over the collection and payment of such tax and ... willfully directs any employee of the corporation to fail to collect or pay over, evade, defeat, or truthfully account for such tax...." Section 213.29 further provides that the executive director of the Department may compromise any jeopardy assessment penalty "as set forth in s....
...lity. Levy relied upon section
215.26, Florida Statutes, which allows the refund of any monies paid into the state treasury "in error." On March 12, 1991, the Department issued a letter of decision finding that Pogge was liable for the penalty under section
213.29....
...er or director who had administrative control over the collection and payment of the tax, nor did he willfully direct any employee of the corporation to fail to collect or pay over, evade, defeat, or truthfully account for such tax, *526 pursuant to section 213.29, Florida Statutes....
