Chong v. Dept. of Revenue, Tc-Md 090147b (or.tax 10-16-2009)

DECISION

This matter is before the court on Defendant's motion to dismiss (motion), filed April 30, 2009, as part of its Answer, requesting that the Complaint be dismissed. At issue are certain personal income matters for the 2007 tax year.

A case management conference was scheduled for July 30, 2009. Due to certain technical and logistic difficulties, the conference was not held. Instead, written materials were solicited by the court and submitted by the parties; the record closed September 17, 2009.

Defendant mailed its Notice of Proposed Adjustment and/or Distribution to Plaintiffs on…