Alexandre v. Commissioner of Revenue Services
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Plaintiff-Appellant Alexandre was selected for a tax audit by Defendant, to cover the period October, 1999 to March, 2005. In preparation, Plaintiff pulled ledgers, bank statements, and "z reports" or summary cash register tapes for review by the auditor. Detailed records were used to prepare the "z report", but it was Plaintiff's custom to discard those receipts once the z-report was complete. Without the detailed register receipts, the state auditor used an industry-standard method of calculating properly audited gross receipts. By this method, the auditor assessed a tax delinquency of over $250,000, which eventually lead to a tax lien on Plaintiff's business and property. Plaintiff sought a hearing from Defendant to reconsider the penalties and lien; the penalties were reduced, but Plaintiff brought suit seeking the entire assessment be set aside. The trial court concluded that because Plaintiff did not keep the detailed register receipts, he had no basis to challenge the Defendant's review of the original audit and assessment. In this appeal, the Court upheld the lower court's findings, holding that Plaintiff's "z reports" were not enough to preclude the auditor from using the industry-standard method Plaintiff's sales receipts.
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