Krehnbrink v. Testa (Slip Opinion)

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”), which affirmed the tax commissioner’s assessment of Ohio individual income tax against appellants, Robert G. and Leslie R. Krehnbrink, for tax years 2002 through 2007. The assessments resulted from information supplied to the tax commissioner by the Internal Revenue Service, in particular the Ohio address used by the Krehnbrinks as their residential address on their federal tax returns.

*130{¶ 2} For the years at issue, the Krehnbrinks originally filed no Ohio returns at all. The Krehnbrinks have contended that income was…