04/13/2020 20-07 On April 30, 2019, the Department issued a return adjustment notice denying the refund request on the Taxpayer’s personal income tax return and instead assessed tax in the amount of $328.31. On July 29, 2019, the Taxpayer submitted a formal protest...
03/06/2020 20-06 On August 29, 2017, the Department denied the Taxpayer’s application for refund for gross receipts tax in the total amount of $1,325,343.10. On or about November 22, 2017, Taxpayer submitted a formal protest on the denial. At issue in the protest was...
02/25/2020 20-05 On June 14, 2019, the Department assessed the Taxpayer for $203 in gross receipts tax penalty and interest after having determined that gross receipts tax had not been paid on business income reported on the Taxpayer’s federal return. On June 28,...
02/07/2020 20-04 On April 27, 2017, the Department assessed the Taxpayer for $1,101,453.53 in gross receipts tax, penalty and interest. On July 24, 2017, the Taxpayer filed a formal protest. The issues to be decided in the protest were whether the Taxpayer was...
02/04/2020 20-03 On September 25, 2018, the Department assessed the Taxpayer $36,110.92 in tax, penalty and interest as the result of an International Fuel Tax Agreement (IFTA) carrier audit for filing periods in 2015. On October 11, 2018, the Taxpayer protested the...
01/31/2020 20-02 On February 3, 2017, and then on May 31, 2018, the Department denied the Taxpayer’s claim for a Technology Jobs and Research and Development Tax Credit for 2014 and 2016 respectively, which the Taxpayer later protested. The Department denied the...
01/28/2020 20-01 On July 27, 2018, Department assessed the Taxpayer for $23,155.27 in tax, penalty, and interest as the result of a Department audit. The Taxpayer paid the assessment but later submitted an application for refund for the amount, challenging the...
12/04/2019 19-30 After receiving an assessment from the Department for $724,047.43 in gross receipts tax, penalty, and interest, the Taxpayer submitted a timely protest on November 1, 2017. The Taxpayer is an assisted living community that provides apartments and...
11/27/2019 19-29 On October 17, 2018, the Department issued the Taxpayer an assessment for $2,516.42 in gross receipts taxes, penalty, and interest. The Taxpayer protested the assessment in a letter received by the Department on January 14, 2019. The Taxpayer is a...
11/07/2019 19-28 On December 18, 2018, the Department issued an assessment to the Taxpayer for personal income tax, penalty, and interest. On January 15, 2019, the Taxpayer protested the assessment providing documentation as support. The issue to be determined in the...