Widder v. Director

HAMILL, J.T.C.

In this state tax matter, plaintiff Charles J. Widder asserts that he is entitled to the elimination of all interest imposed with *337respect to his 1988, 1989, and 1990 gross income tax returns because, in completing those returns, he relied on the instructions, provided by the Division of Taxation which were erroneous. The Director of the Division of Taxation (“Director”) maintains that the instructions were not erroneous and that, in any event, the court lacks jurisdiction to hear the matter because plaintiffs complaint was untimely. The matter was submitted on cross-motions for…