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Ken Miller Real Estate



Taxpayer was audited by the Department and given a 60-day notice pursuant to Section 7-9-43 that all NTTCs and other evidence to support the taxpayers deductions must be provided to the auditor by January 2, 1998. On December 31, 1998 the Department issued its assessment. Taxpayer filed a motion for summary judgment arguing that until expiration of the 60-day period, his deductions were presumed to be correct. Held: No presumption of correctness was created by the 60-day notice, nor does the notice provision affect the Department’s authority to issue an assessment against the taxpayer. Motion for summary judgment denied.