Szabo v. Commonwealth

OPINION BY

Senior Judge FRIEDMAN.

Madeline J. Szabo and Frank W. Szabo (Taxpayers) petition for review of the December 13, 2011, and May 22, 2012, orders of the Board of Finance and Revenue (BFR) that respectively denied and dismissed their appeals from the determinations of the Department of Revenue Board of Appeals (BOA). The BOA sustained the decisions of the Department of Revenue (Department) denying Taxpayers’ requests for a refund of personal income tax and assessing penalties against Taxpayers. We affirm.

This case involves four years of Taxpayers’ personal income tax returns. In 2006,…