Harvey v. Department of Revenue

CARL N. BYERS, Judge.

This matter came before the court on defendant’s Motion For Summary Judgment on the ground that plaintiff failed to exhaust her administrative remedies.

When plaintiff failed to file income tax returns for the years 1985 and 1986, defendant assessed a tax, penalty and interest and took action to collect. Plaintiff objected and the objections were construed as an appeal to the department. A hearing was scheduled for October 4, 1989. Prior to the hearing, plaintiff informed defendant that she would not participate in a telephone hearing and demanded a hearing with her choice…