On October 21, 2016, the Department denied the Taxpayers September 14, 2016 untimely submission of a written protest of an assessment. On November 10, 2016, the Taxpayer filed a formal protest for the Departments denial of protest. The original protest was a result of an assessment that was issued June 15, 2016 for gross receipts tax, penalty, and interest for the reporting periods January 1, 2010 through December 31, 2013. The Taxpayers testified that the postmark date on the envelope was June 17, 2016 and that would make the deadline to protest September 15, 2016. The Taxpayers CPA testified that they were unable to locate the envelope to include with the protest. The Department testified that through its mailing process the assessment was printed on June 15, 2016 and the assessment was delivered to the US Postal Service the same day. The Hearing Officer was persuaded that the Notice of Assessment to the Taxpayer was properly mailed on June 15, 2016. The Hearing Officer determined that based on the 90-day timeline to file a protest, the protest should have been filed with the Department on September 13, 2016. Therefore, the protest filed with the Department was not timely and the 90-day deadline was not met. Based on the information above, the protest cannot be accepted as valid by the Department. The Taxpayer’s protest is denied.
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