Robert & Debbie Wade


The Taxpayers were assessed personal income tax for several tax years for which the Department believed they had not filed. The Taxpayers claimed that they had filed returns for each of the tax years in question and provided as evidence photocopies of their income tax returns which showed a date when each return was signed. However, this evidence did not support that the returns were actually filed. The Taxpayers provided no proof of mailing, delivery, electronic submission, or proof of payment. If a taxpayer relies on mail to submit a return, they have a responsibility to show that the mailing actually occurred. The Hearing Officer determined that copies of the return did not support that the return was mailed and that the statements by the Taxpayers without corroborating evidence were not enough to overcome presumption of correctness of the assessment. The Taxpayers also argued that some of the assessed tax years were beyond the statute of limitations of when the Department may assess a taxpayer. The statute states, however, that in a case where a taxpayer has failed to file a return, the Department may assess at any time within seven years from the end of the calendar year in which the tax is due. Because there was not enough evidence to suggest that the Taxpayers actually filed the returns, the Hearing Officer determined that the Department’s assessment of the Taxpayers was proper and ordered the protest denied.