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Roger & R. Louise Bumstead



On April 4, 2014, the Department sent the Taxpayers a Return Adjustment Notice. On May 20, 2014, the Taxpayers protested the notice. On April 1, 2013, the Taxpayers submitted their 2012 personal income tax return, and payment for their outstanding 2012 personal income tax obligation. The Department credited this payment to the Taxpayers’ 2012 personal income tax. For personal income tax year 2013, the Taxpayers were retired and without wage withholdings. The Taxpayers made four equal estimated payments of income tax for the 2013 tax year. When the Taxpayers filed their 2013 personal income tax return, they included the payment made on April 1, 2013, as part of their estimated payments. The Department reviewed the return, and its records, and adjusted the Taxpayers’ return and refund as a result. This resulted in the Return Adjustment Notice. The Taxpayers felt that, because the payment for their 2012 personal income taxes occurred in 2013, it should be included in the estimated payments. However, this amount was simply to satisfy their 2012 liability. The adjustment and reduced refund were correct. The Taxpayers’ protest was denied.