Scotty's Construction Co. v. Commonwealth Revenue Cabinet

LESTER, Judge.

This is an appeal from an order, supported by an opinion setting aside the findings of fact, conclusions of law and order of the Board of Tax Appeals and reinstating the assessment of appellee.

The Revenue Cabinet conducted an examination of Scotty’s Construction sales and use tax records for the period of April 1, 1980, through January 31, 1984, which resulted in deficiencies amounting to $114,-412. By letter of November 9, 1984, Revenue advised the taxpayer of the results of its audit and advised:

Formal tax statements which are being mechanically prepared and mailed separately…