Richard S. Giron



The Department assessed the taxpayer for personal income tax for 2000 and 2001, based upon information from the IRS regarding underreporting of income.  The taxpayer protested the assessment, claiming that it violated the statute of limitations and that disclosure agreements with the IRS were invalid.  The hearing officer found both arguments, and the taxpayer’s additional points, to be without merit.  The taxpayer also failed to provide any financial records or other evidence to rebut the Department’s assessments.  The taxpayer failed to appear at his hearing, at which his protest was denied.