Commonwealth ex rel. Luckett v. Kettenacker

BIRD, Judge.

The Commonwealth of Kentucky appeals from a judgment dismissing its claim against a tax delinquent.

On May 20, 1952, the Commonwealth by its Department of Revenue, under the authority of KRS 131.150, made a jeopardy-assessment for income taxes covering several years of unreported income. The delinquent was duly notified at the time and liens against - his property were duly recorded. Under KRS 131.150 this assessment is tentative. However, under KRS 131.110(1) (a) the assessment becomes final if no exception or protest is filed in writing within thirty days from the date of notice.…