Opinion ID: 2509156
Heading Depth: 1
Heading Rank: 44

Heading: The calculation of pipeline fees

Text: 156. Williams stated its request for relief from the Department's calculation of pipeline fees by presenting a spreadsheet calculation of its position on the correct calculation of taxes due. [Transcript Vol. III, pp. 483-494; Exhibit 155]. In this presentation and other testimony, Williams criticized various aspects of the auditors' calculations, including calculations of pipeline fees for MIGC and Fort Union. A statement of the taxpayer's position is not a demonstration that the Department's determination was incorrect. We conclude that the burden of proof remained with Williams. 157. In our Findings of Fact, we found that the auditors adjusted their calculations of the charges of MIGC to account for the MMBTU/MCF conversion. Findings of Fact, ถ73. We found that the monthly fixed fee schedule of Fort Union was not in effect in 1999. Findings of Fact, ถ80. We found that all parties accounted for pipeline fuel expense by deductions from gross volumes. Findings of Fact, ถ75. On the specific issues raised by Williams regarding the calculation of the transportation deduction, we conclude that Williams failed to carry the ultimate burden of persuasion by a preponderance of the evidence.