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Nestor & Emmeline-Dorothy Padilla



Taxpayer was issued three personal income tax assessments by the Department. The Department also claimed a lien on the Taxpayer’s property. The Taxpayer filed a protest disputing the validity of the assessments and the lien making various tax protester arguments. Taxpayer failed to appear and present evidence at the hearing and therefore did not meet their burden of showing that the Department’s assessments were incorrect or that the Department’s tax lien did not comply with legal requirements. Protest denied.