James C. Ellis



Taxpayer had timely mailed CRS return and payment, but the Department never received them.  Taxpayer protested imposition of interest based upon his history of timely payment, the fact that he discovered the fact that his check had never cleared his bank and took it upon himself to send in a new report and payment without notice or demand from the Department, and the Taxpayer argued that Section 7-1-67(A)(3) requires that the Department make a demand for payment before interest can accrue for nonpayment of taxes.  Protest denied.