OPINION BY Judge SIMPSON.
Senex Explosives, Inc. (Taxpayer) asks to be saved from the consequences of its inadequate record-keeping to avoid what it claims to be double taxation. Because Taxpayer's request for special treatment implicates a complex, nationwide tax and reporting system, careful attention is required.
Specifically, Taxpayer contests the tax liability calculated by the Department of Revenue (Department) on a Notice of Determination of fuel tax...
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