Taxpayer disputed the Department’s calculation of the assessed amount for the retail sax tax owed by Taxpayer. The Administrative Law Judge upheld the Department’s assessment, stating that because Taxpayer did not provide sufficient records to determine the amount of sales tax due during the audit period, Taxpayer did not meet the burden of proving the assessment was erroneous. Neither party appealed the proposed decision; therefore it became the Department’s final order under Iowa Administrative Code rule 701-7.19.
2023-06-23