02/12 21-03 On October 23, 2019, the Department issued an assessment of for gross receipts tax, penalty and interest in a total amount of $3,057.45. On November 5, 2019, the Taxpayer submitted a letter protesting the assessment. Taxpayer did not report income from...
Tax Decisions & Orders
Pedro Ramirez
02/01 21-02 On April 7, 2020, the Department issued a return adjustment notice to the Taxpayer for the 2019 tax year that reduced the amount of the refund because it disallowed the Taxpayer’s claim of his child as a dependent. On April 21, 2020, the Taxpayer filed a...
Brian and Loretta Garrett
21-01 On February 7, 2020, the Department denied the Taxpayer’s claim for refund based on the statute of limitations. On March 25, 2020, the Taxpayer protested the denial. The Taxpayer filed an amended personal income tax return for 2015 after she became aware that...
20-18 The Behles Law Firm PC
20-18 The Behles Law Firm PC On June 28, 2018, the Department issued a notice of assessment for corporate income tax, withholding tax, and the workers compensation fee to the Taxpayer. On September 27, 2018, the Taxpayer filed a timely formal protest with the...
The GEO Group Inc.
20-17 The GEO Group Inc. On December 27, 2016, the Department issued the Taxpayer a notice of assessment of tax for periods ending January 31, 2010 through September 30, 2015. On March 22, 2017, the Taxpayer filed a timely protest with the Department. The Taxpayer...
M & J Oilfield Services LLC
12/11/202020-16 On October 21, 2019, the Department issued an assessment to the Taxpayer as a successor in business. On January 17, 2020, the Taxpayer filed a timely protest. The Taxpayer argued that their business was not a successor in business to the father’s...
Test & Evaluation Services, LLC and EWA Warrior Services, LLC
11/13/202020-15 On March 8, 2018, the Department issued two Notices of Assessments to each Taxpayer. On June 4, 2018, the Taxpayer’s counsel submitted a timely protest with the Department for each notice and demand for payment. The two protests were consolidated as...
Edward and Linda CdeBaca
10/07/2020 20-14 On August 20, 2019, the Department issued a Return Adjustment Notice to the Taxpayer for the 2018 tax year. On September 7, 2019, the Taxpayer submitted a timely protest with the Department. The Taxpayer argued that they used TurboTax software to...
Marduk Consultants
09/09/2020 20-13 On October 9, 2019, the Department issued a notice of assessment for gross receipts taxes for reporting periods from January 1, 2012 to December 31, 2016. On November 1, 2019, the taxpayer filed a timely protest with the Department. The Taxpayer...
Lisa Chavez
08/26/2020 20-12 On August 2, 2019 and July 1, 2019, the Department issued return adjustment notices to the taxpayer for tax years 2016, 2017 and 2018. On August 2, 2019, the Taxpayer filed a timely protest with the Department. The Taxpayer argued that for the tax...