Easter Seals El Mirador

13-35

?The Taxpayer is a non-profit organization who was required to file its monthly returns electronically beginning in 2011.  The Taxpayer continued to file paper returns, and failed to file electronically from September 2011 through September 2012.  For several months, during a grace period, the Department notified the Taxpayer by letter that it was required to file electronically.  After the grace period was over, the Department issued the Taxpayer notices that their returns filed by mail were rejected and the Taxpayer needed to file electronically.  Sometime in September or October 2012, the Department assessed the Taxpayer for penalty for failing to file electronically.  When the Taxpayer was assessed, it re-filed all of the returns electronically, and continues to do so.  The Taxpayer paid the assessed penalty, but filed a request for refund of that payment.  The Department denied the refund request, so the Taxpayer filed a protest of that denial.  The Taxpayer argued that it relied on its former Director of Finance to correctly file, and was not aware of the requirement to file electronically.  Reliance on an employee does not excuse the failure to properly file.  The Taxpayer’s protest was denied.