On May 20, 2021, the Department assessed the Taxpayers for personal income tax for the 2014 and 2015 tax year because of a managed audit. The managed audit took place due to amended returns filed with the IRS where the Taxpayers failed to file amended returns with the Department within 180 days from the time the adjustment was made on the IRS return. On March 8, 2021, an assessment was issued but was abated to allow the Taxpayers to enter a managed audit based on an error made by a staff member when entering the extension date in the system. Had the extension date been entered into the system correctly the assessment would not have been generated by the system. When completing a managed audit, the Taxpayer waives limitations on assessments and other statutory remedies but has the benefit of penalty and interest not being assessed. The Taxpayers expressed frustration with the IRS and the Department regarding communication and lack of response but were grateful to be able to do the managed audit. The Taxpayers argue that due to frustration and emotional distress the Taxpayers should be excused from paying the assessment at issue. The Taxpayers also argued that the Department took too long in responding and requesting a hearing in response to the protest. The Hearing Officer determined that the Department did follow the statutory deadlines for the hearing and the hearing process. The Hearing Officer also determined that the assessment based on the managed audit was appropriate and that the Taxpayers failed to prove equitable estoppel should apply for duress or intentional infliction of emotional distress. For the foregoing reasons, the Taxpayers’ protest is denied.