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Tax Decisions & Orders

Ernesto and Nancy Hurtado

01/17/2019 19-03 On September 13, 2016, the Department assessed the Taxpayers for personal income tax, penalty, and interest for the tax years 2009 through 2015. On October 11, 2016, the Taxpayer filed a formal protest letter. The Taxpayers acknowledged that the...

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19-01 Silver Oak Drilling LLC.

01/11/2019 19-01 On October 6, 2016, the Department denied the Taxpayer’s application for the High Wage Jobs Tax Credit in the amount of $1,144,314.98 for the periods between January of 2010 through December 2014. On January 4, 2017, the Taxpayer executed a protest of...

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Ronald and Paula Peterson

01/11/2019 19-02 On August 28, 2018, the Department assessed the Taxpayers for $3,425.63 in tax, interest, and penalty. This amount included $98.02 in estimated payment penalty. On August 17, 2018, the Taxpayers previously had been sent an adjustment notice stating...

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Mark A & Ikesha M Owens

12/21/2018 18-43 On February 27, 2018, the Department issued a Return Adjustment Notice notifying the Taxpayers that their return had been adjusted for 2016 denying the refund claimed. On May 22, 2018, the Taxpayers sent a letter formally protesting the denied refund....

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Discover Bank

12/21/2018 18-44 On May 13, 2016, the Taxpayer filed a claim for refund of $233,950.59 for corporate income tax for two filing periods in 2011 and 2012. These years had been converted by the Taxpayer from calendar year reporting to fiscal year. The Department took no...

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Advanced Environmental Solutions Inc

12/03/2018 18-42 On June 14, 2016, the Department issued an assessment in the amount of $82,069.74 for gross receipts tax, penalty, and interest. On September 7, 2016, the Taxpayer filed a formal protest of the assessment. The Department agreed later to abate a small...

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High Desert Recovery, LLC

11/30/2018 18-41 On November 28, 2016, the Department assessed the Taxpayer as a successor in business to West Rock, Inc for an amount of $127,764.92 in tax and $143,594.85 in interest. On December 8, 2016, the Taxpayer filed a formal protest letter. The main issue in...

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Dr Sistar Yancy and Robert D Townsend

11/29/2018 18-40 On November 13, 2017, the Department assessed both Robert D Townsend and Dr. Sistar Yancy in the same amount, $7,619.15, for withholding tax, penalty, and interest. On December 12, 2017, the Department received Mr. Townsend’s formal protest of the...

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Ready Tech-Go LLC

11/21/2018 18-38 On September 6, 2012, the Department assessed the Taxpayer $368,428.10 in gross receipts tax, penalty, and interest for the periods from March 31, 2004 to March 31, 2011. On December 13, 2012, the Taxpayer’s formal protest was received by the...

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Estate of Richard and Diane Shoudt

11/21/2018 18-39 On May 15, 2017, the Department filed a Notice of Claim of Lien against the Taxpayers for a total of $29,776.04 for CRS taxes owed. On August 1, 2017, the Taxpayer filed a formal protest letter. The issue to be decided in the protest was whether the...

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