Alabama Department of Revenue v. Frederick

THOMAS, Judge.

The Alabama Department of Revenue (“ADOR”) appeals from the Jefferson Circuit Court’s denial of ADOR’s motion to set aside a default judgment entered in favor of Barry V. Frederick and Brandi B. Frederick on their appeal from an administrative law judge’s order upholding ADOR’s final assessment of income tax owed by the Fredericks. The Fredericks have moved to dismiss ADOR’s appeal, arguing that ADOR failed to timely file its notice of appeal with the trial-court clerk’s office. After considering the rules governing Alabama’s electronic-filing system, we agree with the…