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Vincent & Tesslin Vigil



In 2007, the Department sent notices to the Taxpayers, notifying them that they were non-filers for personal income tax for the 2001, 2002 and 2003 tax years.  The Taxpayers then hired a tax preparer to assist them with filing those returns.  The returns for those tax years were filed, and the principal tax owed was paid.  The Department then sent assessments to the Taxpayers for penalty and interest for each of those tax years.  The Taxpayers protested the assessments, and argued at hearing that they should not be liable for penalty or interest because they were not made aware of the managed audit program by Department employees or their tax preparer.  They did not argue that the penalty and interest were imposed or calculated incorrectly.  The hearing officer found that the Taxpayers were liable for both the assessed penalty and interest.  The Taxpayers’ protest was denied.