02/11/1997 97-06 TP protested designation as Successor in Business; TP is a successor even though no formal “sale” took place - TP acquired the business, customers, employees, etc. from predecessor. Back to Tax Decisions & Orders
02/10/1997 97-05 Late filed and paid CRS-1 returns because of bookkeeper health problems and computer problems - penalty and interest were initially protested - only penalty remains at issue - Penalty was properly due since TP chose to ignore the tax issue until after...
01/31/1997 97-04 TP was issued a 1099 and filed Sch C for tax year 1988 - claimed to be an employee and that statute of limitations for assessing has expired; Protest was denied - TP was not an employee and statute of limitations had not expired. Back to Tax Decisions...
01/27/1997 97-03 TP argues interest is due on several timely submitted and approved investment credits which refunded a year or more after filing; Interest was refunded to TP since claim for refund of investment credits were claims for refund of tax which were subject...
01/15/1997 97-02 TP argues receipts are from services performed both instate and out-of-state or are services commerce; Protest Denied. Back to Tax Decisions & Orders
01/06/1997 97-01 Claim for refund of taxes - prior years; TP claims estoppel because of lack of direction from the Department; Protest Denied. Back to Tax Decisions & Orders
12/30/1996 96-30 Leasing of Liquor License - Lease Receipts do not fairly represent market value; TP received consideration in excess of actually monies received; TP’s protest Denied. Back to Tax Decisions & Orders
12/26/1996 96-29 Schedule C matching - TP in the remodeling business; TP protested Penalty & Interest; TP was negligent and was late in paying GRT - Penalty & Interest due. Back to Tax Decisions & Orders
12/16/1996 96-27 Assessment of tax for leasing equipment employed in NM [TECO] & Denial of Claim for refund-prior years [Chino]; [TECO] argues equitable recoupment of taxes paid by Chino {1988-1991} – Commerce Clause & Penalty & Interest [Chino] argues...
12/16/1996 96-28 TP argues use of Judgemental Sampling or non-Statistical Sampling is invalid & Penalty/Interest; Protest denied - TP failed to establish assessment or method utilized was incorrect & Penalty/Interest were due. Back to Tax Decisions &...