Gregory v. North Carolina Department of Revenue

PHILLIPS, Judge.

Petitioner, a professional level employee of the North Carolina Department of Revenue responsible for the collection of delinquent taxes, was discharged for failing to timely file, or to request an extension of time in which to file, his 1985 and 1986 individual state income tax returns. His claim for unemployment benefits was denied by the Employment Security Commission, and the decision was affirmed by the Superior Court. That petitioner neither timely filed the tax returns required by law nor applied for extensions of time within which to file has been established and is no…