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November 26, 2008

Det. No. 08-0116, 27 WTD 228 (2008) - Taxpayers who were issued and paid a trust fund accountability assessment (“TFAA”) contest the amount of the underlying assessment, as well as the sufficiency of service of the assessment.  We conclude that the taxpayers failed to provide evidence that the underlying assessment was overstated.  We further conclude that service of the TFAA was proper.  Accordingly, we deny the taxpayers’ petition.

Det No. 08-0134, 27 WTD 232 (2008) - A temporary staffing company seeks to offset a previously unclaimed high tech business and occupation (B&O) tax credit authorized under RCW 82.04.4452 and WAC 458-20-268 (Rule 268) against additional taxes assessed in an audit assessment.  We hold that a temporary staffing company may be entitled to a high tech credit and remand the issue back to Audit for evaluation and verification.  We hold that because Taxpayer failed to timely file a required annual survey for the year 2004 by its March 31, 2005 due date, Taxpayer may not claim any credit for the year 2005.

 

 

 

 

 

 

 

 

 

 

 

 


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