Tax Type
Individual Income Tax
Description
Assessment
Topic
Collection of Delinquent Tax
Date Issued
06-29-1984
June 29, 1984
Re: §58-1118 Application/Individual Income Tax
Dear ******************
This will refer to my determination of April 11, 1984 in the above referenced matter in which it was noted that basis for relief of a portion of the assessment issued to your client existed provided that certain additional information was provided to the department.
Based upon your recent telephone conversation with a member of my staff, I have learned that you were unable to obtain such additional information from the ****. Accordingly, I must deny relief to your client with respect to the assessment issued for taxable year 1980; however, adjustments to your client's return will be authorized should such information become available within three years of the January 27, 1984 assessment date.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner