Evilsizor v. Tracy

On September 8,1993, appellant filed a notice of appeal with the BTA contesting the assessments made against him, and appealing the commissioner’s certificate of final determination dated August 21, 1991. The commissioner filed a motion to dismiss appellant’s appeal, contending that the notice of appeal was not filed with the BTA in a timely manner.

The appellant contends that his notice of appeal was filed in a timely manner because it was filed within thirty days of the second Monday of August of the second year after the forced assessments were made against him.

Appellant bases his…