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Arthur and Elaine Trujillo



On February 8, 2021, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for 2019. On March 8, 2021, the Taxpayer filed a timely written protest of the assessment. The Taxpayer filed and paid his 2019 personal income tax on January 13, 2021. Returns for the tax year 2019 were due on July 15, 2020, but payment of the taxes were still due on April 15, 2020. Though the Taxpayer explained that he had prepared a check for the amount of tax due on June 8, 2020, and said he was expecting his accountant to file the taxes, he was not able to provide evidence that this was ever done. Since the return was not filed and payment not sent until January 13, 2021, the Taxpayer conceded that he owed the penalty and interest. Because of this, the Hearing Office denied the protest and ordered that the Taxpayer was liable for the remaining amount due.