Following a field audit, the Department assessed the taxpayer for gross receipts tax, compensating tax, penalty, and interest. The taxpayer protested the assessment of penalty, claiming that its failure to pay tax was not due to negligence. The matter was submitted on a stipulation of facts. The stipulation was limited to procedural facts and did not include any information concerning the reasons for the taxpayer’s failure to pay tax in a timely manner. As a result, the taxpayer failed to meet its burden of proof, and the protest was denied.
Albertson’s Fuel Center #990