HomeMy WebLinkAboutLegislation"" �` •-.xr,�
City of Miami
City Hall
3500 Pan American
{
Drive
r ; «Miami,
Legislation
FL 33133
www.miamigov.com
Resolution
File Number: 10-00051
Final Action Date:
A RESOLUTION OF THE MIAMI CITY COMMISSION AUTHORIZING THE CITY
MANAGER TO TENDER A SUM, IN THE AMOUNT NOT TO EXCEED $54,188.47,
TO THE UNITED STATES DEPARTMENT OF THE TREASURY, INTERNAL
REVENUE SERVICE, FOR THE PURPOSE OF PAYING PENALTIES AND
INTEREST ASSOCIATED WITH THE CITY OF MIAMI'S FOURTH QUARTER 2008
TAX LIABILITY; ALLOCATING FUNDS FROM ACCOUNT NO.
00001.980000.549000.0000.0000, OR OTHER APPROPRIATE ACCOUNT FOR
SAID PURPOSE.
WHEREAS, the United States Department of the Treasury, Internal Revenue Service ("IRS")
placed a levy on City of Miami ("City")held bank accounts in the amount of $152,464.17, for penalties
assessed due to clerical errors on the City's Form 941 Schedule B for the tax periods ending on
September 30, 2007 and December 31, 2007, and for the late deposit of payroll taxes for the tax
period ending December 31, 2008; and
WHEREAS, the City abated the September 30, 2007 and December 31, 2007 penalties by
providing corrected Form 941 Schedule B forms, thereby reducing the amount owed to the IRS to
$53,774.40; and
WHEREAS, with penalties and interest, the City owes the IRS a total of $54,188.47; and
WHEREAS, the IRS granted the City an extension to pay the balance of $54,188.47 no later than
February 2, 2010;
NOW, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA:
Section 1. The recitals and findings contained in the Preamble to this Resolution are adopted by
reference and incorporated herein as if fully set forth in this Section.
Section 2. The City Manager is authorized(l) to tender a sum, in the amount not to exceed
$54,188.47, to the IRS, for the purpose of paying penalties and interest associated with the City's
fourth quarter 2008 tax liability, with funds allocated from Account No.
00001.980000.549000.0000,0000, or other appropriate account for said purpose.
Section 3. This Resolution shall become effective immediately upon its adoption and signature of
the Mayor.(2}
City of Miami Page I of 2 Printed On: 112012010
File Number.• 10-00051
APPROVED AS TO FORM AND CORRECTNESS:
JULIE O. BRU
CITY ATTORNEY
Footnotes:
{1 } The herein authorization is further subject to compliance with all requirements that may be
imposed by the City Attorney, including but not limited to those prescribed by applicable City Charter
and Code provisions.
{2} If the Mayor does not sign this Resolution, it shall become effective at the end of ten calendar days
from the date it was passed and adopted. If the Mayor vetoes this Resolution, it shall become
effective immediately upon override of the veto by the City Commission.
City of Miami Page 2 of Printed On: 1/20/2010