Tax Type
Income Tax
Description
Assessment of delinquent tax
Topic
Collection of Delinquent Tax
Date Issued
02-29-1984
February 29, 1984
Re: § 58-1118 Application/1973 Income Tax
Dear ****
This responds to your letter of December 29, 1983, applying for correction of an assessment of individual income tax for 1973. The assessment was made January 14, 1975.
I understand that a staff member of the Tax Policy Division has telephoned you and explained why the department has been unable to contact you since 1975. You also requested a copy of the assessment notice, which is enclosed.
Based on the facts presented, it is my determination that there should be no correction of the assessment.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner