Harold’s Grading and Trucking, Co.

15-20

On October 30, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest.  The Taxpayer received that notice of assessment on October 31, 2014.  The Taxpayer filed a protest to the assessment postmarked January 30, 2015.  On February 9, 2015, the Department denied the protest as it was not filed timely.  A protest of an assessment must be filed within 90 days.  90 days from the assessment on October 30, 2014 was January 28, 2015.  90 days from the date of receipt of the assessment, October 31, 2014, was January 29, 2015.  On March 6, 2015, the taxpayer filed a protest to the denial of the protest.  The Taxpayer believed that they had until January 31, 2015 to file a protest to the assessment.  The Taxpayer asked a Department employee by email if they had until January 31, 2015 to file a protest.  The Department employee responded by saying yes and that the protest had to be filed within 90 days of the assessment.  The Taxpayer replied and asked for clarification of the date of the assessment.  The Department employee replied that the date of the assessment was October 30, 2014, and that the protest had to be filed within 90 days of that date.  The Taxpayer did not understand how to calculate the 90 days and believed that they had until January 31, 2015.  The Taxpayer felt that they were misled by the emails from the Department employee.  Section 7-2-24 (C) provides that a taxpayer shall file a protest within 90 days.  The Taxpayer failed to file the protest within the 90 days allowed and the protest was properly denied.  The Taxpayer’s protest was denied.