The Board concludes there has been an insufficient showing of negligence on the part of the state, its officers, agents or employees and this claim is neither one for which the state is legally liable nor one which the state should assume and pay based on equitable principles.
8. Christopher N. Jacques of DeForest, Wisconsin, claims $500.09 for vehicle damages related to a series of catalytic converter thefts in the Madison area. The claimant is employed at the DNR Science Operations Center. In September 2007, he took a state vehicle to an out-of-town meeting and left his personal vehicle parked at his workplace. When he returned from his trip two days later, he noticed a metal plate hanging down underneath his personal vehicle. He did not immediately suspect vandalism but then learned of a rash of catalytic converter thefts in the area Approximately 27 vehicles along Progress Road had their catalytic converters stolen, including several trucks at a neighboring business, as well as 4-5 state-owned vehicles and 3 personal vehicles in the Science Center parking lot. The claimant took his vehicle in to have the catalytic converter replaced and to identify the source of an oil leak. The claimant's insurance covered a portion of the bill but the claimant was left with $500.09 in out of pocket charges ($398.77 for the catalytic converter and $101.32 for inspecting for the oil leak).
The Department of Natural Resources recommends partial payment of this claim. Although the department does not normally recommend payment for damaged employee personal property, the DNR feels that circumstances in this case warrant making an exception to that policy. The DNR states that, but for the claimant's need to use a state vehicle for a business trip, his vehicle never would have been damaged. The department further states, "one could easily assume that had the state vehicle been left overnight, that its converter would have been stolen instead of Mr. Jacques' converter. Either way, the DNR would have incurred a loss." The DNR believes that for equitable reasons, the claimant should not have to bear the cost of replacing his converter. However, the DNR does not support payment of costs associated with the oil pan leak because it was a pre-existing condition unrelated to the theft of the claimant's converter. The department therefore recommends payment of $398.77.
The Board concludes the claim should be paid in the reduced amount of $398.77 based on equitable principles. The Board further concludes, under authority of §
16.007 (6m), Stats., payment should be made from the Department of Natural Resources appropriation
§
20.370(3)(mu), Stats.
9. Richard Seiberlich of Ladysmith, Wisconsin, claims $5,551.59 for a 1998 tax refund and return of money taken through a property lien placed on the his home. The claimant states that he filed both his federal and state taxes in 1998. He submits as evidence a receipt showing that he paid for preparation of both his federal and state 1998 returns on December 20, 1999. The claimant states that he mailed both returns on the same day and that the federal return was received by the IRS on December 26, 1999. The DOR later issued an assessment for the 1998 return, intercepted the claimant's 2003 tax refund and collected $5,223.59 from a lien on the claimant's home. The claimant states that his tax returns were timely filed and requests return of the money seized by the DOR.
S580
The Department of Revenue recommends denial of this claim. The DOR issued an estimated assessment for 1998 in March 2003. DOR records indicate that the claimant contacted the department in April 2003 and was advised that the DOR had no record of receiving his 1998 return and that it needed to be filed to resolve the assessment. The DOR intercepted the claimant's 2003 tax return in 2004 and applied it to 1997 and 1998 delinquencies. The DOR states that the claimant's brother contacted the department in June 2005 and stated that the claimant was in prison and was in the process of preparing his returns. The brother also indicated that there was a pending offer on the purchase of the claimant's home. In July 2005, the brother called again to discuss releasing the lien on the claimant's home. The DOR informed the brother that any money collected on the 1998 assessment was closed to refund because of the statute of limitations. The DOR received payment of $5,223.59, which was applied to both the 1997 and 1998 delinquent tax liabilities ($4,552.77 to the 1998 liability). The DOR received late filed returns for 1998 through 2002 in July 2006. Finally, the DOR does not believe that the claimant has provided verification that the 1998 return was timely filed. Section
71.80(18), Stats., provides that timely filing means actual mailing and receipt by the DOR within five days of the prescribed due date. The DOR states that a thorough review of its records indicate that the 1998 return was not received. The two-year statute of limitations expired on March 17, 2005; therefore the DOR does not believe the claimant is entitled to any refund.
This claim was originally presented at hearing on November 15, 2007. At that time, Board members requested that DOR submit additional information showing how the estimated assessment amount was calculated.
The Board concludes there has been an insufficient showing of negligence on the part of the state, its officers, agents or employees and this claim is neither one for which the state is legally liable nor one which the state should assume and pay based on equitable principles.
The Board concludes:
That the claims of the following claimants should be denied:
Antonio Perkins
Allen Tony Davis
Sandra Hay-Doxtater
Richard Sieberlich
That payment of the following amounts to the following claimants from the following statutory appropriations is justified under s. 16.007, Stats:
That decision of the following claim should be deferred at this time:
Jennifer Addis
Dated at Madison, Wisconsin this 5th day of February, 2008.
Robert Hunter, Chair
Representative of the Attorney General
Cari Anne Renlund, Secretary
Representative of the Secretary of Administration
Nate Zolik
Representative of the Governor
Mark Miller
Senate Finance Committee
Jeffrey Stone
Assembly Finance Committee
__________________
Pursuant to Senate Rule 17 (5), Senator Roessler added as a coauthor of
Senate Bill
457
.
__________________
Relating to plat review fees.
Submitted by Department of Administration.
Report received from Agency, February 11, 2008.
Referred to committee on Ethics Reform and Government Operations, February 12, 2008.
