Eastern Sunbelt Real Estate

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On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax for the periods starting January 1, 2011 and ending December 31, 2012. On April 21, 2016 the Taxpayer filed a timely formal protest with the Department. The Taxpayer was unable to obtain the additional documents needed because the accountant that handled the returns filed for the time in questions is deceased. The Department determined that the Taxpayer had filed a Schedule C for the tax years in question and did not pay gross receipts tax on the transactions. At the hearing, the Department acknowledged the Taxpayer provided sufficient proof during the protest to show that the Taxpayer that was assessed was not responsible for the gross receipts tax owed. Therefore, the Hearing officer determined that the Taxpayer was not involved in the transactions and did not owe any tax. However, the Hearing Officer did note that this decision would not prohibit the Department from assessing the appropriate taxpayer. For the forgoing reasons, the Taxpayer’s protest is granted.