11. Hanneke M. Tanzer-Hilliard of Madison, Wisconsin, claims $629.39 for refund of overpayment of taxes. The claimant and her husband separated in December 1991 and divorced in October 1992. As part of the divorce agreement, the claimant's husband was responsible for filing their 1991 taxes. He failed to do so and the Department of Revenue withheld the claimant's 1993, 1994 and 1995 tax refunds and applied them to the 1991 delinquency. The 1991 return was finally filed in January of 1997. The 1991 taxes were overpaid by $629.39 and the claimant requests a refund of this amount. The claimant believes she should be granted a refund since it is not her fault the taxes were not filed and because it was her refunds which were withheld for payment of the liability. The Department of Revenue
recommends this claim be denied. Section
71.75 (5), Stats., prohibits the Department from refunding the overpayment since no refund was claimed within the prescribed two-year time period. The Board concludes there has been an insufficient showing of negligence on the part of the state, its officers, agents or employes and this claim is not one for which the state is legally liable nor one which the state should assume and pay based on equitable principles.
12. Patricia Wagner of McFarland, Wisconsin, claims $2,975.74 for refund of overpayment of personal and business taxes for the years 1987-1992. The claimant's husband failed to file his income and business taxes for these years and the Department of Revenue garnished the claimant's wages to pay the delinquent taxes. The claimant's husband is retired. The claimant tried to get her husband to file the tax returns and has always filed her own returns. She does not feel it is fair for her wages to be garnished to pay his tax delinquency. The claimant was unaware of the two-year statute of limitations on refunding overpayments and requests that she be refunded the overpayment of her husband's taxes. The Department of Revenue recommends this claim be denied. Section
71.75 (5), Wis. Stats., prohibits the Department from refunding the money that was applied to the original assessment for the years in question, since no refund was claimed within the prescribed two-year period. The Board concludes there has been an insufficient showing of negligence on the part of the state, its officers, agents or employes and this claim is not one for which the state is legally liable nor one which the state should assume and pay based on equitable principles.
13. Heinz Service Center, Inc. of Milwaukee, Wisconsin, claims $11,125.00 for expenses incurred in association with the installation of a stage 2 vapor recovery system. This system was required by the Department of Natural Resources in order to control emissions from fueling motor vehicles. The claimant chose a contractor from a list provided by the Department. The contractor, Midwest Petroleum, used the wrong parts and never completed the job. The claimant had to hire another company to finish the vapor recovery system. The claimant received a $23,082 grant from the Department of Natural Resources $11,125 of which he paid to Midwest Petroleum in addition to over $28,000 of his own money. The claimant has attempted to recover his money from Midwest, however, the company is in complete disarray and does not have sufficient funds to reimburse him for the unfinished job. The claimant requests reimbursement of the $11,125 of his grant money which was essentially lost when Midwest Petroleum did not finish the job. The Department of Natural Resources does not object to payment of the claim. The Board concludes there has been an insufficient showing of negligence on the part of the state, its officers, agents or employes and this claim is not one for which the state is legally liable nor one which the state should assume and pay based on equitable principles.
The Board concludes:
1. The claims of the following claimants should be denied:
Todd & Susan Schram
Supervalu Holdings, Inc.
Hanneke M. Tanzer-Hilliard
Patricia Wagner
Heinz Service Center, Inc.
2. Payment of the following amounts to the following claimants is justified under s.
16.007, Stats:
Amy Keller $612.13
Eureka Dam Campsite, Inc. $3,300.00
Cori Brantner $833.50
Harvey Hallgren $100.00
John & Susan McGee $250.00
Aaron & Peg Moede $246.87
S263
Ruemmele Farms $100.00
Wayne Sazama $65.00
Dated at Madison, Wisconsin this _29_th day of August, 1997.
Alan Lee, Chair
Representative of the Attorney General
Edward D. Main, Secretary
Representative of the Secretary of Administration
Sheryl Albers
Assembly Finance Committee
Stewart Simonson
Representative of the Governor
__________________
State of Wisconsin
Office of the Governor
September 5, 1997
The Honorable, The Senate:
Pursuant to Wisconsin Statute 234.165(2)(b)(3), I am submitting to the presiding officer of the Senate and the Assembly the 1997-98 WHEDA plan, Dividends for Wisconsin.
I have made no amendments to the enclosed report, which provides a detailed explanation of the amounts available and outlines WHEDA's plan for using these funds to create housing, business and job opportunities in Wisconsin.
Sincerely,
Tommy G. Thompson
Governor
Referred to committee on Economic Development, Housing and Government Operations.
State of Wisconsin
Office of the Governor
September 2, 1997
The Honorable, The Senate:
I am pleased to nominate and with the advice and consent of the Senate, do appoint Stamps
, Louis,
of La Crosse, as a member of the Psychology Examining Board, to serve for the term ending July 1, 2001.
Sincerely,
TOMMY G. THOMPSON
Governor
Read and referred to committee on Health, Human Services, Aging, Corrections, Veterans and Military Affairs.
State of Wisconsin
Office of the Governor
September 2, 1997
The Honorable, The Senate:
I am pleased to nominate and with the advice and consent of the Senate, do appoint Fico
, James M.,
of Waupaca, as a member of the Psychology Examining Board, to serve for the term ending July 1, 1998, and for the full term ending July 1, 2002.
Sincerely,
TOMMY G. THOMPSON
Governor
Read and referred to committee on Health, Human Services, Aging, Corrections, Veterans and Military Affairs.
Relating to falconry.
Submitted by Department of Natural Resources.
Report received from Agency, September 5, 1997.
Referred to committee on Agriculture and Environmental Resources, September 9, 1997.
Relating to solid waste management.
Submitted by Department of Natural Resources.
Report received from Agency, September 5, 1997.
Referred to committee on Agriculture and Environmental Resources, September 9, 1997.
Relating to the placement of inmates in observation status for mental or medical health reasons.
Submitted by Department of Corrections.
Report received from Agency, September 8, 1997.
Referred to committee on Health, Human Services, Aging, Corrections, Veterans and Military Affairs, September 9, 1997 .
Relating to timber cutting on lands adjacent to the Lower Wisconsin State Riverway.
Submitted by Department of Natural Resources.
Report received from Agency, September 5, 1997.
Referred to committee on Agriculture and Environmental Resources, September 9, 1997.
Relating to regulating public use of state parks, forest and other public lands and waters under the department's jurisdiction.
Submitted by Department of Natural Resources.
Report received from Agency, September 5, 1997.
Referred to committee on Agriculture and Environmental Resources, September 9, 1997.
Relating to the air permit program.
Submitted by Department of Natural Resources.
Report received from Agency, September 5, 1997.
