02/06/2015
On May 16, 2014, the Department issued the Taxpayer an assessment for penalty for the failure to timely file its combined fuel tax return for the period ending January 31, 2014. The Taxpayer timely paid its fuel taxes. At hearing, the Taxpayer’s counsel stipulated that the reason for the untimely filing was unconnected to any problem technical or otherwise attributable to the Department. The Department did not notify the Taxpayer that it had not received the January 2014 return until sometime after April 30, 2014. The Hearing Officer found that the Taxpayer was negligent in failing to file its return on time. The penalty was correctly assessed. The Taxpayer’s protest was denied.