The Taxpayer was incarcerated sometime in 2007 and was released sometime in 2011. After his release, the Taxpayer filed personal income tax returns for the tax years of 2004, 2005 and 2006 on September 17, 2011. On October 4, 2011, the Department issued letters denying the claims for refund on each of these returns based on the statute of limitations. On October 12, 2011, the Taxpayer filed a formal protest to these denials. The issue to be decided at the hearing was whether the denials of the claims for refund were proper. The time allowed for filing a claim for refund by the statute of limitations is three years from the end of the calendar year in which the payment was originally due. Each claim for refund filed by the Taxpayer was beyond the statute of limitations. The Taxpayer argued that because of his incarceration, he was unable to meet the deadlines and that his circumstances should excuse his late filing. The statute of limitations is a strict deadline and no exception can be granted. The Taxpayer’s protest was denied.