Knapp v. Department of Revenue, Tc-Md 090047c (or.tax 3-10-2009)

DECISION OF DISMISSAL

This matter is before the court on Defendant's Motion to Dismiss, included in its Answer filed February 3, 2009, requesting that the Complaint be dismissed as untimely.

Defendant issued a Notice of Proposed Adjustment on April 17, 2008, for the 2007 tax year. That adjustment denied Plaintiff's claim to the child care credit. Plaintiff filed a timely written objection, but Defendant found the supporting information Plaintiff submitted insufficient to verify that her spouse did not live with her during the last six months of calendar year 2007, as required by Internal…