Negrete v. Department of Revenue, Tc-Md 090028d (or.tax 6-12-2009)

DECISION

Plaintiff appeals Defendant's Notice of Deficiency Assessment, dated October 10, 2008, for tax year 2007. The parties agreed at the case management conference held February 9, 2009, to submit the matter to the court on motions for summary judgment. Plaintiff's Motion for Summary Judgement (sic) was filed March 9, 2009. Defendant did not file a responsive pleading.

I. STATEMENT OF FACTS

Plaintiff states that "Plaintiff had no "taxable income' for the tax year 2007." (Ptf's Mot for Summ J at 1.) He wrote: "Plaintiff properly rebutted and corrected bad payer information on a 2007 W-2,…