Brenner v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiff appealed from the defendant’s Order No. I 82-25, dated February 26, 1982, which denied plaintiffs appeal from the adjustment of plaintiffs taxable income for the tax years 1976 through 1978, based upon the results of an “indirect methods audit” by the defendant’s Audit Division.

In an opinion dated February 26, 1982, the Department of Revenue assessed to plaintiff an income tax deficiency of $4,589.98, including interest. On May 5, 1982, the Tax Court Clerk received plaintiffs complaint, challenging the assessment, in an envelope bearing the postmark date…