State v. Okie

VERMONT SUPERIOR COURT CIVIL DIVISION Windsor Unit Case No. 24-CV-00743 12 The Green Woodstock VT 05091 802-457-2121 www.vermontjudiciary.org State of Vermont, Department of Taxes Plaintiff v. Jason Okie Defendant Decision on Plaintiff’s Motion for Summary Judgment In 2020, Vermont Department of Taxes mailed a notice of assessment to taxpayer Jason Okie with respect to allegedly-overdue state income taxes. By law, “[u]pon receipt” of the notice, taxpayer had a certain number of days within which to request an administrative hearing contesting the assessment. 32 V.S.A. § 5883. Once taxpayer…