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Payroll Tax Specialists, LLC; PO Box 4569; Garden Grove, CA - Cease and Desist Order and Order Revoking License
December 12, 2014
WHEREFORE,
The Maine Bureau of Consumer Credit Protection is authorized to enforce the Payroll Processors Act, 10 M.R.S. ?? 1495?1495-I.
A person engaged in business as a payroll processor is to obtain a license from the Bureau of Consumer Credit Protection on or before January 31st of each year in which the person is so engaged. Id. ? 1495-D(1).
Such license may issue only if the Bureau finds that the financial responsibility, character, and fitness of the person applying for a license, and, where applicable, the person?s partners, officers, or directors, warrant belief that the business will be operated honestly and fairly. Ibid.
The Bureau is authorized to examine a given payroll processor not more often than every 18 months, in conjunction with which the payroll processor is to give the Bureau free and reasonable access to the person?s offices, places of business, and records in order for the Bureau to review the safety and soundness of the payroll processor, including examining the payroll processor?s assets and liabilities, and the investment of employer funds to ensure that the payroll processor is utilizing prudent investment practices with respect thereto. Id. ? 1495-F(1).
The Bureau first licensed Respondent Payroll Tax Specialists, LLC, of Garden Grove, California, as a payroll processor in 2009, and last examined Respondent in January 2011.
In December 2013 the Bureau staff mailed Respondent its annual license renewal application form, to which Respondent did not respond. In March 2014 the Bureau staff mailed another renewal application. Not until after several more conversations was the Bureau able to renew Respondent?s application, in June 2014.
By letter of September 3, 2014, the Bureau staff notified Respondent that it intended to conduct a routine compliance examination of Respondent, and the Bureau staff, pursuant to its authority to require a payroll processor to make its records available to the Bureau within this State, 10 M.R.S. ? 1495-F(3), requested a list of all Maine employers and non-Maine employers with Maine employees for which Respondent processes payroll. Respondent was to submit these records by September 24, 2014. The Bureau staff then was to select three employers whose records would be examined. Respondent was to submit these records by October 15, 2014. Respondent did not respond to the Bureau.
On October 23, 2014, the Bureau staff sent an e-mail to Tin Vo, Respondent?s principal owner, in an effort to have him provide the material previously requested. The Bureau did not receive any response.
On November 12, 2014, the Bureau staff telephoned Respondent?s office and left a detailed message regarding the pending compliance examination and request for information. The Bureau did not receive any return phone call.
On November 20, 2014, the Bureau staff sent another written message to Respondent, at Respondent?s website, in another attempt to have Respondent provide the previously requested material. The Bureau did not receive any response.
On December 2, 2014, the Bureau staff telephoned Respondent?s office and left another detailed message regarding the pending compliance examination and request for information. The Bureau did not receive any return phone call.
NOW, THEREFORE, Respondent Payroll Tax Specialists, LLC having engaged in conduct that has the potential to cause damage to an employer,
Pursuant to 10 M.R.S. ?? 1495-H(6), 8003(5)(A-1)(2-A), the payroll processing license of Respondent is hereby revoked, effective immediately.
Pursuant to 10 M.R.S. ? 1495-H(1)(C), Respondent?s repeated failure to respond to communications from the Bureau staff, as set forth in paragraphs 7, 8, 9, 10, and 11, above, requires immediate action to protect the public, and accordingly Respondent is hereby ordered, without prior notice or hearing, forthwith to cease and desist from engaging in any payroll processing activity on behalf of any Maine employer at a time that its license has been revoked.
Pursuant to 10 M.R.S. ? 8003(5)(A-1)(3), a civil penalty of $500 is imposed for each of the five failures of Respondent to respond to communications from the Bureau staff, as set forth in paragraphs 7, 8, 9, 10, and 11, above.
| Date: December 12, 2014 | /s/William N. Lund |
| William N. Lund | |
| Superintendent | |
| Bureau of Consumer Credit Protection |
NOTICE OF APPEAL RIGHTS
Any party to this proceeding aggrieved by this Order may, within 30 days of the receipt of this Order, file a request for an adjudicatory hearing pursuant to 5 M.R.S. ?? 9051(2), 9052(1)(A), at which time the aggrieved party shall have the opportunity to prepare and submit evidence and argument. If no request for a hearing is timely made, the terms of this Order shall become final and binding at the end of the 30-day period. Any party to this proceeding aggrieved by an Order entered after an adjudicatory hearing may thereafter seek judicial review of such Order pursuant to 5 M.R.S. ?? 11001-11008 by filing a petition for review within 30 days after receipt of notice. Any other person aggrieved shall have 40 days from the date the Order was rendered to petition for review.
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