Scott v. Department of Revenue

Taxpayer appeals a judgment of the Regular Division of the Tax Court that dismissed his appeal from the Magistrate Division to the Regular Division for lack of jurisdiction. For the reasons set out below, we reverse the judgment of the Tax Court and remand to the Tax Court for further proceedings.

The facts, which are undisputed in all respects save one, are taken from the Tax Court decision and the record. In 2012, the Department of Revenue issued notices of deficiency assessments against taxpayer relating to his personal income taxes for the tax years 2007 and 2008. Taxpayer appealed, and…