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  3. Humberto & Petra Morales,

Humberto & Petra Morales,



The Taxpayers were assessed as successors in business to a supermarket previously operated in the same location.  The Department subsequently issued a Notice of Claim of Tax Lien which  referenced the earlier assessment.  The Taxpayers filed a protest to both the assessment and the lien.  The Department accepted the protest of the lien, but rejected the protest of the assessment as untimely.  At the hearing, the Department was unable to establish whether or when the assessment had been mailed to the Taxpayers.  In the absence of such evidence, the hearing officer held that the Taxpayers’ protest of the assessment must be accepted as timely and scheduled a new hearing on the merits of that protest.