|
Docket #
|
Case Summary
|
Taxpayer
|
|
W. 97-102
|
The Taxpayer was directed to provide the actual records
supporting its position within three weeks of April 30, 1997. The
Taxpayer failed to reply. |
CREATIVE MARKETING SYSTEMS, INC
|
|
INC. 97-104
|
FINAL ORDER DISMISSING APPEAL |
ROBBIE EVANS
|
|
INC. 97-105
|
If a taxpayer fails to file a return, the Department is
authorized to compute and assess the taxpayer's liability based on the
best information available. Code of Ala. 1975, §40-2A-7(b)(1)a.
The Department thus properly computed the Taxpayer's 1990 liability using
the information received from the IRS. |
JOHN D. SKIPPER
|
|
INC. 97-106
|
Taxpayer has failed to prove that she paid taxes through
withholding during 1988, or to otherwise show that the final assessment
is incorrect. |
ANTONIO E. & ANGELA SHEPARD
|
|
MV. 97-107
|
The Department denied the Petitioner's application for title because
the Department employee that reviewed the application understood that the
vehicle had been purchased "for parts only." |
WILBUR GLENN PEPPERS
|
|
INC. 97-108
|
FINAL ORDER DISMISSING APPEAL |
NATHAN A. MELVILLE
|
|
INC. 97-109
|
The Department has reviewed the withholding tax information submitted
by the Taxpayer and agrees that the final assessment should be adjusted. |
ELAINE ROBINSON
|
|
INC. 97-110
|
The penalties in the amount of $410.72 should be deleted from the 1993
final assessment. |
KYLE W. & MYRTLE F. MCCLURE
|
|
S. 97-111
|
The Taxpayer has failed to respond.
|
GLENDA WATKINS
|
|
INC. 97-112
|
Because the Taxpayers failed to verify their return, the final assessment
must be affirmed as entered. |
MICHAEL T. & DEBBIE M. SANDERS
|
|
W. 97-113
|
FINAL ORDER DISMISSING APPEAL |
ANNUNCIATION GREEK CHURCH |
|
MV. 97-114
|
FINAL ORDER DISMISSING APPEAL |
PROGRESSIVE FEDERAL CREDIT UNION
|
|
INC. 97-115
|
The Taxpayer has notified the Administrative Law Division that she
has decided not to contest the 1993 tax liability in issue |
SUZANNE H. MONTGOMERY
|
|
INC. 97-116
& 117
|
Taxpayer remained domiciled in Alabama, and is liable for Alabama income
tax during the subject years. |
JOHN SUTTON
JOHN & IRIS SUTTON
|
|
W. 97-119
|
The issue in this case is whether the penalty included in the final
assessment should be waived for reasonable cause as authorized at Code
of Ala. 1975, §40-2A-11(h). Note by Mike Mason -
Please refer to Rev Proc 97-03 issuied 11/13/97 |
CYNTHIA ROBINSON
|
|
W. 97-120
|
FINAL ORDER DISMISSING APPEAL |
UNIVERSITY OF ALABAMA IN HUNTSVILLE
|
|
INC. 97-121
Penalties
|
The issue in this case is whether the penalties included in the final
assessments should be waived for reasonable cause. |
FRANK M. TRONCALE |
|
INC. 97-122
Dismissed
|
FINAL ORDER DISMISSING APPEAL |
BOBBY L. & DIONNE M. CLAYTON
|
|
P. 97-123
Dismissed
|
ORDER DISMISSING APPEAL |
JAMES A. PALMER
|
|
INC. 97-124
Dismissed
|
FINAL ORDER DISMISSING APPEAL |
WILLIAM L., III & JANET G. CHENAULT
|
|
INC. 97-125
Refund
|
The issue in this case is whether the Taxpayers timely requested
a refund of the tax in question as required by Code of Ala. 1975, §40-2A-7(c)(2)a.
|
DONALD W. & DOLORES HUGABOOM
|
|
INC. 97-126
Domicle
|
Domicle |
JAMES T. GLOVER
|
|
MV. 97-127
Title
|
The issue in this case is whether the Department properly revoked a
certificate of title for the vehicle in the name Andrew Gilder showing
no lienholders, and then issued a new title to Gilder showing Colonial
Upholstery as first lienholder. |
FAST CASH TITLE
|
|
MV. 97-128
Title
|
The issue in this case is whether the outstanding certificate of title
issued to Thomas Bishop was erroneously issued because it failed to list
Ford Motor Credit as first lienholder |
POLLOCK MOTOR CAR CO., INC.
|
|
MISC. 97-129
Gasoline
|
The burden is on the Taxpayer, as the outlet operator, to keep the
records. |
GLEEN EARL MONROE
|
|
INC. 97-130
Records
|
The burden is on a taxpayer to provide adequate records verifying a
claimed deduction, and without records, all claimed deductions must be
disallowed. |
DANIEL J. & PHYLLIS D. HORTON
|
|
MISC. 97-131
Dismissed
|
FINAL ORDER DISMISSING APPEAL |
GOLDIN SWIFTI, INC
|
|
INC. 97-133
Dismissed
|
FINAL ORDER DISMISSING APPEAL |
MOHAMMAD S. DAR
|
|
INC. 97-134
Dismissed
|
The appeal is premature because a final assessment has not yet been
entered by the Department |
MARVIN R. & RUTH S. ENGEL
|
|
INC. 97-135
Dismissed
|
The Department has notified the Administrative Law Division that the
final assessment in issue should be dismissed. |
RANDAL WAYNE & RUBY CAROL WATSON
|
|
INC. 97-136
Withholding
|
Should the Taxpayer be allowed a credit for tax he claims was withheld
from his wages in that year. |
MICHAEL D. OLIVER
|
|
S. 97-137
Dismissed
|
FINAL ORDER DISMISSING APPEAL |
CRENSHAW COUNTY PROBATE JUDGE
|
