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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
465.0000 Remedies of Taxpayers
Annotation 465.0560
(c) Notice of Determination
465.0560 Determination Mailed to Incorrect Address. The application for seller's permit in the taxpayer's file dated May 6, 1985 shows that the taxpayer's home address as XXX Curtis, which was the correct address. However, an audit report dated September 12, 1986 identifies the taxpayer's new mailing address as XXX Citrus, and on February 5, 1987, the Board mailed the Notice of Determination to the Citrus address.
On October 1997, the taxpayer claimed that it only recently discovered that a determination had been issued. Since there was no evidence that the taxpayer was responsible for the incorrect address on the determination, and there is no evidence that the mailed determination was actually received by the taxpayer, the Board cannot establish that it gave written notice of its determination to the taxpayer as required by section 6486. As such, the audit liability was cancelled. 12/1/97. (M99–1).