Abraitis v. Testa

{¶ 1} In this personal-income-tax case, Sarunas Abraitis appeals from a decision of the Board of Tax Appeals (“BTA”) that dismissed his appeal for lack of jurisdiction. The BTA found that Abraitis had asserted “no discernible specifications of error * * * within the petitions for reassessment” and held that “Abraitis cannot now raise new/different issues at this juncture” because “ ‘the failure to raise an issue in a petition for reassessment precludes the BTA from taking jurisdiction over the issue — even if the issue was raised in the notice of appeal to the BTA.’ ” Abraitis v. Testa, BTA…