21-25 On July 16, 2020, the Department assessed the Taxpayer penalty for filing its oil and gas severance tax return late. On October 12, 2020, the Taxpayer filed a timely protest. The Taxpayer requested abatement of the penalty due to non-negligence because the...
21-24 On March 1, 2021, the Department denied the Taxpayer’s personal income tax refund request for 2013. On March 31, 2021, the Taxpayer filed a timely protest of the denial. In 2018 the Taxpayer, who is a resident of New York, discovered that his employer had been...
11/10 21-23 On June 9, 2020, the Department assessed the Taxpayer for gross receipts tax for periods from 2012 through 2016. On September 8, 2020, the Taxpayer filed a timely written protest to the denial of refund. Though the Taxpayer eventually conceded that gross...
21-22 On December 12, 2019, and then on January 29, 2020, the Department sent letters to the Taxpayer denying requests for a refund of personal income tax in 2013 and 2014. On February 4, 2020, the Taxpayer sent a formal protest of the denials. The Taxpayer received...
21-21 On March 31, 2017, the Department issued the Taxpayer an assessment for corporate income tax, penalty and interest for tax year 2015. On June 28, 2017, the Taxpayer protested the assessment. This protest involved the consideration of several points in order to...
08/20 21-20 On February 8, 2021, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for 2019. On March 8, 2021, the Taxpayer filed a timely written protest of the assessment. The Taxpayer...
08/11 21-19 On November 4, 2019, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for tax year 2018. On November 7, 2019, the Taxpayer filed a timely written protest to the assessment. The...
07/23 21-18 On September 28, 2020, the Department assessed the Taxpayers for personal income tax for tax years 2014 and 2015. On October 6, 2020, the Taxpayers filed a timely written protest to the assessment. The Department determined that additional tax was due...
06/30 21-17 On October 12, 2018, the Department assessed the Taxpayer for gross receipts tax for periods in 2014 and 2015. On December 28, 2018, the Taxpayer submitted a timely protest of the assessment. The Taxpayer performed dining delivery services in these...
06/28 21-16 On July 18, 2019, and then again on July 29, 2019, the Department assessed the Taxpayer for gross receipts tax penalty for periods in 2017 and 2018 respectively. The Taxpayer later submitted a timely protest of the penalty. During the periods at issue, the...