TSSN-35A

This TSSN is obsoleted by AN 94(6)

October 30, 1990

To: Connecticut Law Firms

Re: Operation R.S.V.P. Connecticut Business Use Tax Self-Audit

Dear Senior Partner or Business Manager:

Approximately eighty per cent of all assessments made by auditors of the Department of Revenue Services (DRS) are assessments for unreported and underreported Use Tax. If your law firm buys or leases office supplies, computers, furniture, equipment, books, professional journals or taxable services for its use from a company in another state which does not collect Connecticut Use Tax, you must report and pay Connecticut tax directly to the State of Connecticut. Many businesses and individuals who do not understand and do not comply with Connecticut Use Tax laws incur large tax liabilities and are subject to significant penalties and interest.

DRS tax records indicate that professional and service related businesses may be underreporting their Use Tax. Operation R.S.V.P. is an invitation from DRS to you to avoid possible penalty and prosecution for past due taxes by self-auditing your past Use Tax liability and , if liable, by paying overdue taxes during Connecticut Tax Amnesty, September 1- November 30, 1990.

Please review the enclosed Use Tax brochure and the Application and Instructions for Connecticut Tax Amnesty. You can take advantage of the Department's unique invitation if you:

• Respond between September 1 - November 30, 1990;
• Self-assess your liability for Use Tax;
• View prior out-of-state purchases carefully; and
• Pay the tax and interest due.

Remember: All businesses are subject to audit. If a DRS audit of your records after Amnesty results in Use Tax due, your business will be subject to penalties and interest as provided by Connecticut law. To the extent that you are not engaged in the private practice of law or that you have determined that you do not have a liability for past due Use Tax, please disregard this notice.

For further information on Project R.S.V.P. or on Connecticut Tax Amnesty, please call Taxpayer Service, 1-800-382-9463. Please don't wait too long. Connecticut Tax Amnesty is only available until November 30, 1990.

Sincerely,

James F. Meehan, Commissioner

TSSN-35A
Enclosures