Simson v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on Defendant Department of Revenue’s (the department) Motion for Summary Judgment and Plaintiffs (taxpayer) written response. The department’s motion asserts that taxpayer failed to timely appeal a Notice of Tax Assessment and lost the right of review. Taxpayer asserts that he was not properly notified, and therefore the time for appeal never expired.

FACTS

There appears to be no dispute concerning the facts. Taxpayer mailed a 1997 personal income tax return to the department on January 29, 1998. The return claimed zero income but requested a…