White II v. Dept. of Rev.

I. INTRODUCTION

This case comes before the court on a motion for summary judgment filed by Defendant Department of Revenue (the department). The court denied the department's earlier motion to dismiss. White I v. Dept. of Rev., 19 OTR 47 (2006).

II. FACTS

As before, the issue involved in this case is the timeliness of taxpayer's complaint in the Magistrate Division of this court. Unlike before, however, with this motion the department has submitted evidence authenticated in the manner required by Tax Court Rule (TCR) 47. That evidence, uncontradicted by any evidence submitted by taxpayer or…