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Tax Decisions & Orders

Joel W. & Jacqueline R. Draham

01/09/2018 18-01 On June 6, 2017, the Department issued a return adjustment notice for the Taxpayers’ 2016 personal income tax (PIT) return. On August 23, 2017, the Taxpayers submitted a formal protest with the Department. The adjustment was based on the...

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Marc A. Gelinas

01/09/2018 18-02 On March 17, 2017, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the reporting periods starting January 1, 2010 and ending December 31, 2010. The Taxpayer filed a formal protest with the Department on June 5,...

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Golden Services Home Health And Hospice

12/20/2017 17-50 On August 12, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2009 through December 31, 2014. On November 9, 2016, the Taxpayer filed a protest letter with the Department....

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Spelman Investments

12/15/2017 17-49 The Taxpayer filed an application for refund on February 15, 2017 for late penalty that was paid for Combined Reporting System (CRS) reporting periods starting May 2014 ending July 2016. The Department denied the refund request on April 11, 2017. The...

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the Taxpayer

12/11/2017 17-48 On January 27, 2016, the Department sent a denial letter to the Taxpayer for a claim for refund. As the Taxpayer is deceased, the denial letter was mailed to the address of the Taxpayer’s Estate’s Personal Representative and successor in...

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Agman Louisiana Inc.

12/05/2017 17-47 On August 1, 2016, the Department assessed the Taxpayer for corporate income tax, penalty, and interest for the reporting period ending September 30, 2013. On September 22, 2016, the Taxpayer filed a timely protest with the Department. The Taxpayer is...

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Roswell Hospital Corporation

10/24/2017 17-45 On July 26, 2016, the Taxpayer’s agent submitted an application for refund of gross receipts tax for the period January 1, 2015 through December 31, 2015. On September 19, 2016, a refund denial letter was sent to the Taxpayer. On December 14,...

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Pete’s Top Quality Landscape, LLC

10/12/2017 17-44 On June 8, 2010, the Department assessed the Taxpayer for weight distance tax, penalty, and interest for the period of December 31, 2013 to June 30, 2009. The assessment included a separately stated penalty for underreporting.  The Department...

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Clean Rite Janitorial Services LLC

10/11/2017 17-43 On March 31, 2017, the Department issued an assessment for gross receipts tax, penalty, and interest for the tax periods from January 31, 2011 through June 30, 2016. On May 18, 2017 the Taxpayer filed a formal protest only on the penalty assessed. The...

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Jack and Karen Dill

10/05/2017 17-42 On April 18, 2017, the Department issued a return adjustment notice for personal income tax. On April 28, 2017, the Taxpayer filed a formal protest with the Department. For the tax year at issue, the Taxpayer performed remote work for a company based...

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