Bagley v. Department of Revenue, Tc-Md 090625b (or.tax 10-21-2009)

DECISION OF DISMISSAL

This matter is before the court on Defendant's motion to dismiss (motion), filed June 9, 2009, as part of its Answer, requesting that the Complaint be dismissed. At issue are certain personal income matters for the 2006 tax year.

A case management conference was held August 13, 2009. Alfred L. Bagley appeared on his own behalf; Brian Rainwater, Tax Auditor, represented Defendant. Subsequently, written materials were submitted by the parties; the record closed September 14, 2009.

Defendant mailed its Notice of Deficiency to Plaintiff on October 15, 2008.1 It was followed by…