On February 22, 2018, the Department denied the Taxpayer’s claim for refund for the combined reporting system period ending December 31, 2017. On March 23, 2018, the Taxpayer filed a timely formal protest with the Department. The protest requested that the associated penalty and interest associated with the denial be forgiven. The Taxpayer missed the deadline for the period in question and penalty and interest was charged. The Taxpayer is asking for the penalty to be forgiven as there was staff changes and short staffing for the period in question. The Hearing Officer points out that “penalty shall be added” and that the Taxpayer was negligent when failing to pay the taxes due on time for the period in question. The Hearing Officer determined that the Taxpayer did not establish that it was entitled to the refund requested and that the Department properly denied the claim for refund. For the forgoing reasons, the Taxpayer’s protest is denied.
18-22 El Terrero Construction LLC