Director of Revenue v. Stroup

OPINION

HERLIHY, Judge.

The Director of the Division of Revenue [Director] has appealed a decision of the Tax Appeal Board [Board] reversing an assessment against Donald P. and Jane M. Stroup [Stroups], taxpayers. The assessment was for failure to file Delaware income tax returns for tax years 1980 and 1981. The Board found that the Stroups had filed in those years.

FACTS

On October 24,1986, the Division of Revenue [Division] sent a letter to the Stroups that its records indicated a failure to file returns for tax years 1980 and 1981. Tax assessments and penalties were imposed totaling $3,223.38.…