Negrete v. Dept. of Rev.

I. INTRODUCTION

This case comes before the court for decision after trial. Plaintiff Mario A. Negrete (taxpayer) alleges that Defendant Department of Revenue (the department) wrongly assessed a personal income tax deficiency against taxpayer for tax year 2003. The department asserts that it properly determined taxpayer's tax liabilities for 2003 and requests that the court affirm its determinations and award it attorney fees and damages. Taxpayer argued his case pro se. The department was represented by Sally L. Kimsey, Assistant Attorney General. David Armstrong (Armstrong) testified on…