On July 31, 2009, the Department assessed the Taxpayer for 2008 personal income tax, penalty and interest. The Taxpayer filed a protest to the assessment. At the hearing, the Taxpayer argued that he relied on Department forms, instruction and tax tables to calculate his 2008 personal income tax return, that all payment of tax is voluntary, that he did not agree to pay any additional tax, and that he was forming a trust with the Department’s protest auditor. The Taxpayer did not present any evidence to challenge the assessment and therefore failed to overcome the statutory presumption that the assessment was correct. The Hearing Officer found his legal arguments to be without merit. The Taxpayer’s protest was denied.