Opinion ID: 2637573
Heading Depth: 1
Heading Rank: 4

Heading: other issues and question of apropriateness of penalty

Text: KDR raises several other issues regarding BOTA's findings. In essence, KDR sought findings which it argues bolstered the finding of a substantial nexus. Since we have found that a substantial nexus existed, there is no need to address these additional arguments. FOE raised an alternative argument before BOTA that if it owed the tax, it did not owe the penalty. FOE does not dispute the amount of tax owed but questions the assessment and amount of the penalty. Because BOTA did not uphold the assessment, it did not address the penalty issue. On appeal, KDR asks this court, if it reverses BOTA's order, for either (1) a determination of whether the penalty imposed was correct or within statutory limitations, or (2) to remand the issue to BOTA for further determination. We find that remand is the appropriate relief on the penalty issue to allow BOTA to review the issue. Cf. In re Tax Appeal of Broce Constr. Co., 27 Kan. App. 2d 967, 978, 9 P.3d 1288 (2000), rev. denied, 270 Kan. 898 (2000) (unresolved issue concerning net operating losses remanded for possible recalculation). Reversed and remanded. ABBOTT, J., not participating. DAVID S. KNUDSON, J., assigned.