Chemical Plant Audit
Didier was asked to review the parish audit of a chemical plant. Originally, the plant was assessed $430,000. There were no overpayments listed in the schedules, and every invoice was reviewed for the audit period to determine if there were any overpayments of tax. In addition, every invoice listed in the audit schedules was reviewed to determine whether tax was actually owed. After the review, Didier was able to get the assessment reduced to $87,000. This resulted in a savings to the taxpayer of $343,000.
Environmental Plant Audit
A three-parish audit was conducted by a contract auditing firm, and the company was assessed $285,000 for the three parishes. Didier found no overpayments listed in the audit schedules and reviewed every invoice for the audit period to determine if there were any overpayments of tax. Invoices included in the audit were examined along with other documentation to determine if any should be adjusted or eliminated from the audit. As a result of Didier’s review, the audit assessments were adjusted down to $146,000, a 50% savings to the taxpayer.
Service Company Sales Tax Audit
Didier was called to review an assessment issued for $36,000 after a parish audit for a service company. Didier reviewed all invoices for overpayments and all audit invoices for adjustments. In one particular area, we found that the company had paid tax when none was due. The jurisdiction agreed, and the net result of the audit was a $28,000 refund to the taxpayer, a savings of 80%.
Medical Clinic Compliance
A local medical clinic was not under audit, but contracted Didier to determine its degree of compliance with sales/use tax laws. We reviewed all invoices for the open period for both underpayments and overpayments. The result of the review was an approved $125,000 refund to the clinic.
Hospital Tax Payments
An area hospital contracted us to determine if its system was paying the proper amount of tax owed. All invoices for the open period were reviewed for overpayments and underpayments, and we discovered that some overpayments were made. The jurisdiction agreed and refunded the overpayments to the hospital in the amount of $400,000 plus interest.