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On September 17, 2012 the Department of Finance & Administration filed a Certificate of Indebtedness against Kenneth and Sharon Williams-Heroman for non payment of income taxes in the amount of $1,126.12 for the period of 12/31/2010 through 12/31/2011.

The Heroman's finally paid their tax obligation and obtained a release on November 27, 2012.

Heroman has worked for the ABC since 1999 and his wife at the time was a certified court reporter. Both appear to have had above average incomes for Arkansas. At the time Kenny's state salary was over $50,000.00 a year and Lydia's income was over $40,000 a year (Court Report Salary in Arkansas). The Arkansas per capita income in 2011 was $33,740.00.

The Heroman's owned two homes at the time (and still do), one in Pine Bluff...

and the other in East End...

Heroman more than likely receives retirement benefits from the Pine Bluff Police Department. He might have had some income from fishing tournaments, but he probably spent more on his boat and gear that he could ever win.  Maybe that's why he couldn't pay his tax obligation.

Heroman also had other assets. His mother passed away in May of 2011 and her estate was split between him, his son and a brother. Heroman's share of the estate was around $32,000.00.

Why was Heroman not able to pay his taxes with all the income and assets he possessed?

By not paying his tax obligation in a timely manner he placed his job in jeopardy. DFA has a policy about tax deadbeats...

We assume that Heroman entered into some agreement with DFA to pay his taxes to avoid a garnishment and possible termination.  It's not good for a DFA employee to not pay their taxes on time and for DFA to file a Certificate of Indebtedness.  It's also bad for the ABC to have an enforcement agent not pay his taxes when that is a question that comes up in the application for permits that he would be checking on as a part of his job.

The quality and ethics of the individuals working at the ABC is amazing.

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