S416
12. Kenneth C. Ketterer
of Indialantic, Florida claims $7,487.20 for overpayment of taxes related to the sale of a Wisconsin condominium in 1983. The DOR issued an estimated assessment based on an adjustment to his 1983 tax return. The claimant issued assessments for both the claimant and his wife, however, no monies were ever collected on his wife's assessment. The claimant states that he and his wife moved to Florida in 1983 and that they have lived at their current address in Indialantic, FL for many years. He states that in March 1994 they were informed by their mutual fund that DOR had levied $7,487.20 from their account for payment of back taxes. The claimant alleges that this was the first they were ever informed that there was a problem with their WI taxes and that they never received any notices from DOR. The claimant does not believe that DOR made a reasonable attempt to locate them and points to the fact that they had lived at their current address for many years and that the mutual fund had their correct address. The claimant alleges that they wrote DOR three times in 1994 to find out why the money was taken but never received any reply. The claimant states that they were then contacted by a collection agency in May 2000 regarding the assessment issued against his wife. The claimant states that they immediately responded and sent DOR the required documentation to show that they did not owe the taxes assessed. He alleges that they tried to clear up the issue with DOR but that it took numerous phone calls and a certified letter before DOR finally responded four months later. The claimant points to the fact that they responded promptly to the May 2000 contact, resolving the issue to DOR's satisfaction within 16 days. The claimant believes that DOR has been extremely unresponsive and did not make a reasonable effort to locate his current address. The claimant states that, had they received the earlier notices, they would have responded to them promptly and request reimbursement of the amount levied from their account.
DOR recommends denial of this claim. DOR records indicate that the claimant filed a 1983 part-year Wisconsin resident tax return showing an address in Miami, Florida in March of 1984. In September 1986 DOR sent a letter to the claimant at that Miami address regarding the 1983 sale of their WI property. DOR received no reply. In December 1986 DOR issued an assessment, which was referred for collection in 1987. DOR states that over the course of the next seven years, various notices and letters were sent to the claimant at the Miami address and there is no record in DOR files that the claimant ever responded. On March 23, 1994, DOR received funds from the claimant's mutual fund to satisfy the debt. DOR states that it has no record of any correspondence from the claimant until his wife's assessment became an issue in 2000. DOR further states that this claim is for the entire amount levied from the claimant's account. Based on the information provided by the claimant, DOR calculates his revised liability to be $3,095.18 and his wife's to be $170.10, therefore, DOR believes the correct amount of overpayment is only $4,221.92, not $7,487.20 as the claimant is requesting.
The Board concludes the claim should be paid in the reduced amount of $4,221.92 based on equitable principles. The Board further concludes, under authority of s.
16.007 (6m), Stats., payment should be made from the Department of Revenue appropriation s.
20.566 (1)(a), Stats.
The Board concludes:
1. The claims of the following claimants should be denied:
Anderson, Shirley A.
Bristol, Ronald P.
Hennecke, Richard W.
Jaskot, Randall and Cindy
PACE Local 7-0765
Pajari, Craig R.
Rouse, Scott
2.
Payment of the following amounts to the following claimants is justified under
Check Cashing Corp. $2,500.00
Johnson, Arthur W. $289.63
Ketterer, Kenneth C. $4,221.92
Merrill, Amy $100.00
Schmidt, Jerome E. $3,472.20
Dated at Madison, Wisconsin this 10th day of October 2001.
Alan Lee, Chair
Representative of the Attorney General
John E. Rothschild, Secretary
Representative of the Secretary of Administration
Sheryl Albers
Assembly Finance Committee
Chad Taylor
Representative of the Governor
__________________
Relating to regulations concerning agent transactions with customers.
Submitted by Office of the Commissioner of Insurance.
Report received from Agency, October 17, 2001.
Referred to committee on Insurance, Tourism, and Transportation, October 18, 2001.
Relating to Wisconsin lottery retailers and nonprofit organization retailers, and the Wisconsin lottery's major procurements.
Submitted by Department of Revenue.
Report received from Agency, October 16, 2001.
Referred to committee on Universities, Housing, and Government Operations, October 18, 2001.
__________________
By John A. Scocos, chief clerk.
Mr. President:
I am directed to inform you that the Assembly has passed and asks concurrence in:
Assembly Bill 142
Assembly Bill 242
Assembly Bill 251
Assembly Bill 492
Assembly Bill 505
Assembly Bill 519
Assembly Bill 553
Assembly Bill 556
Assembly Bill 557
Adopted and asks concurrence in:
Assembly Joint Resolution 57
Concurred in:
Senate Bill 279
Senate Joint Resolution 45
__________________
Assembly Bill
142
Relating to: following snowplows and providing a penalty.
By Representatives Ainsworth, Boyle, Freese, Huber, Krawczyk, Ladwig, Lassa, M. Lehman, J. Lehman, Lippert, Musser, Olsen, Owens, Plouff, Powers, Ryba, Starzyk, Stone, Townsend, Turner, Vrakas and Wade; cosponsored by Senators Plache, Breske, Burke, Darling, Moen and Schultz.
Read first time and referred to committee on Insurance, Tourism, and Transportation.
Relating to: the disclosure of information obtained by the department of transportation from applications for drivers' licenses, permits, or identification cards to the selective service system for the purposes of registration with the selective service system.
By Representatives Wasserman, Leibham, Schneider, Berceau, Boyle, Gundrum, Musser and Turner; cosponsored by Senators Burke and Darling.
Read first time and referred to committee on Health, Utilities, Veterans and Military Affairs.
Assembly Bill
251
Relating to: the period of time during which sturgeon spearing licenses may not be issued.
By Representatives Kaufert, Ott, Wade, Meyerhofer, Petrowski, Vrakas, Gunderson, Owens and Ward; cosponsored by Senators Burke, Roessler, Ellis and Shibilski.
Read first time and referred to committee on Environmental Resources.
Assembly Bill
492
Relating to: use of educational telecommunications access program grants.
By Representatives Underheim, McCormick, Wieckert, Jensen, Staskunas, Ainsworth, Duff, Sykora, Starzyk, Lippert, Krawczyk, M. Lehman, Petrowski, Ladwig, Miller, Ott, Vrakas and Jeskewitz; cosponsored by Senators Roessler and Huelsman.
Read first time and referred to committee on Education.
Assembly Bill
505
Relating to: various changes to the worker's compensation law.
By Representatives Hundertmark and Turner; cosponsored by Senators Hansen and A. Lasee.
Read first time and referred to committee on Labor and Agriculture.
Assembly Bill
519
Relating to: designating the bridge on I 43 across the Fox River in the city of Green Bay as the Leo Frigo Memorial Bridge.
By Representatives Montgomery, Krawczyk and Ryba; cosponsored by Senators Hansen and Cowles.
Read first time and referred to committee on Insurance, Tourism, and Transportation.
Assembly Bill
553
Relating to: various changes in the unemployment insurance law, appointment of temporary reserve appeal tribunals, requiring the exercise of rule-making authority, and making an appropriation.
By Representatives Hundertmark and Turner; cosponsored by Senators Hansen and A. Lasee.
Read first time and referred to committee on Labor and Agriculture.
