Christenson v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court for decision following trial. Plaintiff (taxpayer) alleges that Defendant Department of Revenue (the department) incorrectly determined his personal income tax liability for the 1996 through 2001 tax years. The department contends that it properly determined taxpayer’s tax liabilities for those tax years and requests that the court affirm its determinations and award it attorney fees and damages.

II. FACTS

Taxpayer filed tax returns with the department for the 1996, 1997, and 1998 personal income tax years on September…