Wagenknecht v. Levin

{¶ 1} Appellant, Carl R. Wagenknecht Jr., contests an assessment of unpaid personal income tax as to the 1996 tax year, which the Tax Commissioner issued against him on December 8, 2005. Wagenknecht initiated the present proceedings by filing a petition for reassessment, dated February 7, 2006. The commissioner’s final determination, issued on May 19, 2006, dismissed the petition on jurisdictional grounds. On appeal, the Board of Tax Appeals (“BTA”) granted the commissioner’s motion and summarily affirmed that dismissal. After a careful review of the record in light of Wagenknecht’s…