The Department assessed the Taxpayer for tax, penalty and interest for unfiled tax returns for personal income tax for tax years 2016 through 2021. Penalty was abated by the Department, only tax and interest remained at issue. The Taxpayer disputed the amount of tax owed stating taxes were withheld and they were entitled to claim various deductions and exemptions that resulted in no tax due. However, complete tax records for the tax years in questions could not be provided. The Taxpayer did provide evidence of 2017 withholding based on a 1099 form. The Hearing Officer determined that an adjustment to the assessment for 2017 should be made to provide a credit of the withholding for 2017. The Taxpayer also claimed that he had business expenses that would result in zero tax liability. The Hearing Office held that the Taxpayer had not substantiated his claims. The Taxpayer was found liable for the amounts assessed for the 2016, and 2018 through 2021 tax years. The Taxpayer’s protest was denied in part and granted in part.
