Pete’s Top Quality Landscape, LLC

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 received the Taxpayer protest on August 19, 2010. The Taxpayer performs landscape installation services and hauls materials, including sand and gravel. In most circumstances, the Taxpayer delivers or picks up materials. The Taxpayer estimated that the trucks are empty at least 50 percent of time. The Taxpayer usually relies on fuel tickets to record the number of miles its truck travels and does not keep logs because they do not travel more than 150 miles from its center of business. In 2009 the Department performed an audit of the Taxpayer’s weight distance tax reporting. The Taxpayer stated that at the time of the audit it provided all requested documentation. The Department’s audit determined that the Taxpayer had underreported its tax by more than 25 percent for the periods being audited. During the review of the documentation submitted and the audit narrative there was not any information provided to the Department to show that the Taxpayer was entitled to a decrease in the original assessment. It was determined by the Hearing Officer, that the Taxpayer did not provide sufficient evidence and legal argument to establish presumption of correctness and therefore was not entitled to an abatement. Therefore, the Taxpayer is liable for the amount in the assessment. For the reasons above, the Taxpayer’s protest is denied.