company but that's what the hearing officer and a problem with rate do we couldn't we couldn't tell right to what account what went to what partner and a actually how much it was because we didn't and i just understand why we didn't have the statement respect to the partnerships  subtract out of that everything that is not the state should counts and they they aren't really even able to do that because they don't have total books and records to to come at it from from revealing everything  that's not station accounts and that would be proper anyway because with the books and records case you know you share your case from the ground out from the receipts from the statements up and we know that these records existed because dennis  that the submittal at the hearing running proving up the numbers on those two thousand for tax returns they didn't match they show up at the hearing with a new set of numbers which is based partly business income we don't even get to that point in this case because we don't know what numbers to run through the h p from the lab so that that's really where this case has to get off the ground as we just have a fundamental eviden their that point being said i want to stress that the director did not make a decision a conclusion on the propriety of the h p formula and we were careful not to say anything about that in our brief that was amount of interest or guest that was shown and the original i think he's talking about wind five of the federal return which is total investment income for ford and that includes much merit then just the state should accounts state tax and that the federal one they have to have the same report the same investment income total income so now contesting that it's how they arrive at the three  counts how much investment income did thirty earn from that and the two evidentiary problems here are the one figuring out what that number is and then secondly even if they knew it in each account read it and per year they would need to figure out which partners cash went in and then got the respective partnership shares would be so it would be complicated to figure that out but it has to be it can be based on actual real numbers these are these are taxes they're based on definite no three numbers it's based on income your bank statements don't guess how much money is in your bank or they don't they don't estimate how much interest you  has no way creating them for you we don't the department doesn't micromanage how business is conducted business but the regulations have to account for all these different show receipts statements and the like in this case it would be president dennis thomas testified that he had at one point they say they received reports from  state street bank and it would be right for someone with a relationship with the bank and i i don't know why they can't call up the bank and ask for these records but it's incumbent on the taxpayer to come forward with best books and records and it is a statutory requirement and s s strobe requirement has been around for decades so if you are conducting a business and you are paying into income tax in illinois it's no surprise that you need a few points i'd like to address first of all i don't understand how the amount of interest there at the world motor company and again we need to draw this distinction between for the company itself and the other members of its affiliated group but i don't really understand how the department can argue that the number or the amount of interest going back for never company itself on the or from the investments in  state street account remain a mystery if we can prove a specific document and again that document doesn't exist even if we could have produced it it will be given us the number that the department is demanding that we provide  the calculation our interest from the lower interest calculation is based upon documents that are in the record which are closely associated with the tax payers books and records i don't think there's any question about th