Beware of procedural errors in tax matters

Written on Dec 05, 2019

It’s crucial to understand the process when dealing with the Ohio Board of Tax Appeals, otherwise you might end up with a disappointing outcome.

“The Ohio Board of Tax Appeals recently denied a taxpayer's application for refund of sales tax paid when the taxpayer appellant's supporting documentation was not properly submitted at a hearing before the BTA,” write Debora D. McGraw, CPA, JD, LLM and Richard Farrin in the November/December issue of CPA Voice.

The case, Environmental Quality Management Inc. v. McClain, BTA No. 2018-1194 (Aug. 8, 2019), highlights some important procedural rules that must be followed and an example of situations where taxpayers fail to avail themselves of appeals available prior to litigation at the BTA.

Read the article now to learn more about the details of presenting in front of the BTA.

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November/December 2019 exam

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