State v. Elliott

PER CURIAM. 1

Overview

Mina Elliott filed federal income tax returns for 1991 through 1995 but did not file state income tax returns for those years. Notified of the federal filings, the state sought payment of state income tax Elliott allegedly owed. Pursuant to section 143.611 2 notices were sent by certified mail to Elliott’s address as indicated on the federal returns. All such notices were returned undelivered. The state filed suit to collect the claimed tax. Elliott asserted that in light of the returned notices, she was denied due process. The trial court entered judgment for the state.…