Renfrow v. N.C. Dep't of Revenue

DIETZ, Judge.

*444 The North Carolina Department of Revenue has an employment policy that many North Carolinians no doubt view as perfectly reasonable: employees working at the agency-which is responsible for administering the tax laws and collecting state taxes-must comply with the tax laws themselves or risk immediate dismissal.

Petitioner Wanda Renfrow is a long-time employee of the Department of Revenue. In 2011, the Department audited Renfrow's tax returns from 2008 to 2010 and discovered a number of unsupported itemized deductions. In March 2012, Renfrow acknowledged the errors, which she…