Joseph R. Ruiz



Taxpayer protested a denial of his claim for refund of interest paid on a 1990 PIT liability. Taxpayer claimed the Department misapplied a payment he made for his 1990 PIT liability to his 1991 PIT liability. Taxpayer also argued that he would have paid the 1990 liability if the Department had sent him billing notices. The Department has no obligation to remind the taxpayer of an existing liability, protest denied on this issue. Protest granted on the misapplication of payment issue. The amount of interest assessed on the payment that was misapplied to the 1991 liability should be refunded to the taxpayer.