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Shawn & Lindy Edwards



On September 3, 2009, the Department assessed the Taxpayers for gross receipts tax, penalty and interest for the tax years ending December 31, 2005 and December 31, 2006. The Taxpayers filed a protest to the assessments A brief hearing was held on June 19, 2014, but then continued to allow the Taxpayers more time to submit paperwork to the IRS to show that Mr. Edwards was an employee rather than an independent contractor. The paperwork was never filed, and the Taxpayers did not appear at the continued hearing on December 11, 2014. The Taxpayer failed to produce any evidence showing that he was an employee and therefore exempt from gross receipts. The Taxpayer’s protest was denied.