Collin Sanchez



The Department assessed the Taxpayer for personal income tax, penalty and interest for the personal income tax periods ending December 31, 2003, through December 31, 2007.  These assessments were based upon an audit, and the Taxpayer’s claimed business losses being disallowed.  The Taxpayer filed a written protest to the assessments.  At the hearing, the Taxpayer did not provide sufficient evidence to show that the assessments are incorrect, or that he was entitled to claim the disallowed business losses.  The Taxpayer’s protest was denied.