2020

Working Boy Productions

04/24/2020 20-08 On May 4, 2018, the Department issued a denial of the Taxpayer’s application for a film production credit for the tax years 2015 and 2016. On August 1, 2018, the Taxpayer filed a formal protest of the denial of its applications. The issue to be...

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Dennis Miller

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...

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Four Corners Healthcare Corp

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...

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Bruce Winchell

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,...

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Continental Land Resources

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...

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Distribution Management Corporation Inc

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...

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Process Equipment & Service Company Inc

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...

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Star Paving Co

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...

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