So, your company or your client got audited by the Kentucky Department of Revenue, and you could not resolve it at the audit level. The Department issued a Notice of Tax Due, and you filed a protest, but you were not able to resolve it with the Department. Most audits are settled by agreement with the Department. But, not this one, and the Department has told you that they are going to issue a final ruling. Will the tax assessment really be final? Is it really the end? No. The Department’s final ruling can be appealed to the Kentucky Claims Commission.