Anaconda Co. v. Department of Revenue

*725LINDE, J.

Plaintiff appeals from a decision of the Tax Court sustaining a tax deficiency assessment ordered by the Department of Revenue. Anaconda Co. v. Dept. of Revenue, 6 OTR 475 (1976). The main issue presented is the effect of the department’s noncompliance with the statute entitling the taxpayer upon request to confer with the department before a final assessment is made.

The department began an audit of an Anaconda subsidiary, the Anaconda Wire and Cable Company, in 1969 to determine whether the subsidiary’s taxes should have been reported in combined, unitary returns with those of the…