Belgrade Gardens, Inc. v. Kosydar

The question presented is whether a taxpayer may receive a refund for an erroneous overpayment of sales taxes where the taxpayer has not retained primary records of taxable sales transactions, but the Tax Commissioner has ascertained the amount of overpayment by way of a test check conducted in an audit for a representative period.

The Tax Commissioner’s argument may be summarized as follows: The taxpayer had the burden of proving *140the amount of refund; failure to maintain primary records required by R. C. 5739.11 and Rule TX-11-02 precluded the taxpayer from meeting his burden of proof; and a…