Buchanan Energy (N) LLC is appealing a tax determination and assessment from the Cook County Department of Revenue and the County of Cook. The case, identified as No. 1-22-0056, was filed in the Appellate Court of Illinois, First Judicial District on March 22, 2024. The defendants had issued two notices to Buchanan North regarding unpaid gasoline and diesel fuel taxes totaling approximately $73,998.79.
The plaintiff, Buchanan North, had been a registered distributor of gasoline and diesel fuel in Cook County since 2011. In January 2017, following an audit covering the period from January 2009 to August 2016, the Department issued two notices of tax determination and assessment against Buchanan North for unpaid gasoline tax ($69,632.73) and diesel fuel tax ($4,366.06). The circuit court partially reversed this order and vacated it in part.
In response to this decision, both parties filed appeals; the defendants argue that Buchanan North was liable for failing to collect Cook County’s fuel tax while Buchanan North contends that no taxable transaction occurred when fuel was transferred to Buchanan South. The judgment delivered by Justice Lyle affirmed the judgment of the circuit court of Cook County and vacated the order of the ALJ.
Buchanan North seeks to have their responsibility for these taxes dismissed on appeal while the defendants are seeking affirmation of their initial assessments.