21-01 On February 7, 2020, the Department denied the Taxpayer’s claim for refund based on the statute of limitations. On March 25, 2020, the Taxpayer protested the denial. The Taxpayer filed an amended personal income tax return for 2015 after she became aware that...
20-18 The Behles Law Firm PC On June 28, 2018, the Department issued a notice of assessment for corporate income tax, withholding tax, and the workers compensation fee to the Taxpayer. On September 27, 2018, the Taxpayer filed a timely formal protest with the...
20-17 The GEO Group Inc. On December 27, 2016, the Department issued the Taxpayer a notice of assessment of tax for periods ending January 31, 2010 through September 30, 2015. On March 22, 2017, the Taxpayer filed a timely protest with the Department. The Taxpayer...
12/11/202020-16 On October 21, 2019, the Department issued an assessment to the Taxpayer as a successor in business. On January 17, 2020, the Taxpayer filed a timely protest. The Taxpayer argued that their business was not a successor in business to the father’s...
11/13/202020-15 On March 8, 2018, the Department issued two Notices of Assessments to each Taxpayer. On June 4, 2018, the Taxpayer’s counsel submitted a timely protest with the Department for each notice and demand for payment. The two protests were consolidated as...
10/07/2020 20-14 On August 20, 2019, the Department issued a Return Adjustment Notice to the Taxpayer for the 2018 tax year. On September 7, 2019, the Taxpayer submitted a timely protest with the Department. The Taxpayer argued that they used TurboTax software to...
09/09/2020 20-13 On October 9, 2019, the Department issued a notice of assessment for gross receipts taxes for reporting periods from January 1, 2012 to December 31, 2016. On November 1, 2019, the taxpayer filed a timely protest with the Department. The Taxpayer...
08/26/2020 20-12 On August 2, 2019 and July 1, 2019, the Department issued return adjustment notices to the taxpayer for tax years 2016, 2017 and 2018. On August 2, 2019, the Taxpayer filed a timely protest with the Department. The Taxpayer argued that for the tax...
07/23/2020 20-11 Elite Well Services LLC On July 10, 2018, the Department denied the Taxpayer’s claim for refund of $3,287,058.23 for a high wage tax credit. On October 9, 2018, the Taxpayer filed a formal protest of the denial. Since there was no genuine dispute as...
05/12/2020 20-10 On December 27, 2017, the Department assessed the Taxpayer for $1,620,689 in gross receipts tax, penalty and interest. On March 27, 2018, the Department received the Taxpayer’s protest of the assessment. Among issues to be decided in the case were...