Judge Beaudrot affirmed the decision of the Department of Revenue to issue an Official Assessment and Demand for Payment for failure to pay outstanding sales and use tax liabilities. Petitioner is co-founder of a company and owns a minority share. He is responsible for managing the finances of the operation. Because Petitioner willfully withheld tax
All responsible parties liable to pay back taxes. Read More
Judge Walker-Russell found an over-issuance of food stamp benefits to Petitioner as a result of her failure to report the earned income of a household member. The Division of Family and Children Services (DFCS), therefore, correctly denied Petitioner benefits for the month of September 2012 and appropriately reduced her allotment in the month of October
Food stamp over-issuance found where Petitioner failed to report full income. Read More
Petitioner appealed a Notice of Proposed Assessment for Sales and Use Tax issued by the Department of Revenue. A casual sale exemption applies where a company in liquidation sells personal property used in the operation of its business. Believing a landscaping company to be in liquidation, Petitioner purchased a 2004 Ford truck from the company.
Taxes assessed but penalties denied for purchase of vehicle believed to be in liquidation. Read More
Petitioner, a recipient of both food stamp and Right from the Start (RSM) Medicaid benefits, occasionally works overtime to support herself and her two children. The Department, in its review of her food stamp benefits, used Petitioner’s base pay in calculating gross income and correctly found her ineligible. However, in calculating her eligibility for RSM
DHS inappropriately used overtime pay in calculating gross income. Read More
Rockdale Medical Center could not be reimbursed for services provided under the Emergency Medical Assistance for Immigrants (EMA) provision, because it did not file a claim within six months of the determination of retroactivity and did not include documentation necessary to process the claim.
Provider’s Medicaid claim was untimely and incomplete. Read More
Respondent, the Division of Family and Children Services (DFCS), stipulated that its denial of Petitioner’s application for Nursing Home Medicaid was erroneous. The error was due to a failure to exclude Aid and Attendance Department of Veterans’ Affairs (VA) benefits, which are not counted as income for Medicaid eligibility purposes. Judge Woodard held that Petitioner
