Tax Decisions & Orders

William J Watson

22-21 On April 27, 2021, the Department issued a letter to the Taxpayer partially denying a request for refund of gross receipts taxes for periods from 2016 through 2020. On July 23, 2021, the Taxpayer submitted a formal protest of the partial denial. The Taxpayer...

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Talbridge Corporation

22-20 On December 31, 2019, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for periods from 2012 through 2019. On February 26, 2020, the Taxpayer filed a formal protest of the assessment. The Taxpayer performed payroll activities and...

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Guy & June Hence

22-19 On May 20, 2021, the Department assessed the Taxpayers for personal income tax for the 2014 and 2015 tax year because of a managed audit. The managed audit took place due to amended returns filed with the IRS where the Taxpayers failed to file amended returns...

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Neal J and Catherine A Van Berg

22-18 On May 5, 2021, the Department assessed the Taxpayers for personal income tax, penalty and interest. On July 14, 2021, the Taxpayers filed a formal protest of the assessment. The extended payment deadline for the 2019 tax year for personal income tax was April...

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Joseph and Jennifer Cervantes

22-17 On May 5, 2021, the Department assessed the Taxpayers for personal income tax penalty and interest. On July 28, 2021, the Taxpayers filed a formal protest of the assessment. The Taxpayers filed their 2019 personal income tax return timely but failed to make...

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On-Site Case Management

22-16 On August 5, 2020, the Department issued an assessment to the Taxpayer for the tax periods from January 1, 2013 through December 31, 2017. The assessment included gross receipts tax, penalty, and interest. The Taxpayer argued that some of the services provided...

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Salaiz Trucking

22-15 On June 14, 2018, the Department issued a Notice of Assessment of Taxes and Demand for Payment to the Taxpayer for weight distance tax reporting periods beginning January 1, 2011 and ending September 30, 2017. The assessment included tax, civil penalty,...

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Sarah Maestas Barnes

22-14 On April 20, 2021, the Department issued a Notice of Assessment and Demand for Payment of gross receipts tax, penalty, and interest. The assessment was based on 1099-MISC forms that were issued to the Taxpayer. The Taxpayer argued that the 1099-MISC forms are...

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High Roll Home Furnishings

22-13 On November 20, 2019, the Department issued a Notice of Assessment of Taxes and Demand of Payment for gross receipts tax, penalty, and interest for periods January 1, 2013, to December 31, 2016. The assessment was based on a Schedule C mismatch of income...

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