Slack Durmaz v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on Defendant’s (the department) motion to dismiss for failure to file a timely appeal in the Magistrate Division and on Plaintiffs (taxpayer) motion to stay payment of income tax.

II. FACTS

On February 14, 2003, the department mailed a Notice of Liability (NOL) to taxpayer. The NOL was sent to taxpayer’s address as indicated on her 2001 personal income tax return that taxpayer filed with the state. Taxpayer did not receive the NOL until March 21, 2003, because she had moved to a different address. The state subsequently…