Tax Decisions & Orders

Harry Barnes

22-25 On September 16, 2020, the Department issued an assessment to the Taxpayer for gross receipts tax for years 2015 to 2017. On December 15, 2020, the Taxpayer filed a protest of the assessment. Later, the Taxpayer filed supplemental protest, claiming that the...

read more

Core-Mark Midcontinent Inc

22-23 On October 18, 2021, the Department assessed the Taxpayer for cigarette tax, penalty, and interest for the August 2021 filing period. On November 17, 2021, the Taxpayer filed a formal protest of the assessment. In the August filing period the Taxpayer made a...

read more

Joseph E Casanova

22-24 On March 17, 2021, the Department assessed the Taxpayer for personal income tax for the 2018 tax year. On April 23, 2021, the Taxpayer filed a formal protest of the assessment. The Taxpayer argued that he was no longer a resident in 2018, having decided to move...

read more

Dennis Champlin

22-22 On June 30, 2021, the Department assessed the Taxpayer for gross receipts tax for periods in 2018. On July 6, 2021, the Taxpayer submitted a formal protest of the assessment. The Taxpayer is a painter who occasionally consigned artworks to be sold by an art...

read more

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...

read more

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...

read more

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...

read more

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...

read more

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...

read more

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...

read more