State v. Thompson

*889Majority: ALEXANDER, LEVY, SILVER, MEAD, and GORMAN, JJ.

Dissent: SAUFLEY, C.J., and CLIFFORD, J.

GORMAN, J.

[¶ 1] Rodman E. Thompson appeals the entry of a summary judgment in the Superior Court (Kennebec County, Mar-den, J.) in favor of the State Tax Assessor on its complaint to collect income taxes assessed against Thompson. Thompson argues that notice by the Assessor was deficient under both 86 M.R.S. § 111(2) (2007)1 and due process requirements, and that the court erred by finding that the assessments became final due to Thompson’s failure to request review, barring him from now contesting…