BOA agenda 111218 - cancelled - Laserfiche WebLink

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ID number. So, yes, LeAnn Brown said, it’s her contention that it is impossible for an entity that does not exist to earn 1 income the year before it exists. 2 3 Susan Halkiotis said there is not a signature or a date of when this was filed. Usually there is a signature on the 4 Schedule F. 5 6 LeAnn Brown said she is looking at it just as the board is and it was attached to Kara Brewer’s application so she does 7 not know when it was filed. 8 9 Susan Halkiotis asked if it was an amended return. 10 11 Andy Petesch said he does not know the nature of the return. What was requested on the subpoena request was the 12 document submitted to the Department of Revenue with respect to the qualifying farmer exemption. This was part of the 13 exemption application. 14 15 Susan Halkiotis said just because the profit-and-loss statement is for 2016 doesn’t mean that it was filed by April 15, 16 2017. 17 18 Andy Petesch said all he could say is he does not have more information about that but what he would submit is that 19 the Department of Revenue would be able to look and see whether a filing had been made and it was that department’s 20 determination that the filing was compliant. 21 22 Andy Petesch said he would like to respond to the contention that Wild Flora Farm did not exist in 2016 and somehow 23 makes this void. He submitted North Carolina Department of Revenue Directive CD02-1 states that a single-member 24 LLC that is not classified as a corporation is a disregarded entity from its single owner. So, the fact by 2017 when Wild 25 Flora Farm, LLC, did exist and tax returns were filed, and the application was made, there is no distinction between 26 Wild Flora Farm and Kara Brewer from a state or federal tax standpoint. 27 28 Susan Halkiotis said there is a distinction for the application. For the application that was produced for the exemption 29 certificate number, there is clearly a distinction. They are asking for the farm’s income and not Kara Brewer’s income. 30 31 LeAnn Brown said she would like to object to the document, which does not relate to the farm exemption at all. The 32 document that Andy Petesch just handed the board. She wanted to object to the board receiving it, for the record. 33 34 Karen Barrows said so we shan’t. 35 36 Susan Halkiotis said she thinks Andy Petesch has said that the employer ID that ends in 804 is the same on all 37 documents. 38 39 Andy Petesch said that’s correct. 40 41 Barry Katz asked if Kara Brewer had an employer identification number in 2015. 42 43 Andy Petesch answered it was issued in 2017. Andy Petesch said the revenue is listed as farm revenue. Whether it 44 was Kara Brewer at the time, because it’s a disregarded entity, this is a question outside this board’s purview. He 45 believes the question before this board is who was the qualifying farm tax exemption certificate issued to. And the card 46 itself says Kara Brewer and Wild Flora Farm. He believes the documents make clear that the entity that the Department 47 of Revenue issued it to is Wild Flora Farm, LLC, vis-a-vis an employer identification number. 48 49 Barry Katz checked that Andy Petesch did not think that res jurisdicta and collateral estoppel apply. 50 15