20101124-IR-045100677NRA Letter of Findings Number: 10-0423 Individual Income Tax For the Year 2007

DEPARTMENT OF STATE REVENUE

01-20100423.LOF

Letter of Findings Number: 10-0423 Individual Income Tax For the Year 2007

NOTICE: Under IC § 4-22-7-7, this document is required to be published in the Indiana Register and is effective on its date of publication. It shall remain in effect until the date it is superseded or deleted by the publication of a new document in the Indiana Register. The publication of this document will provide the general public with information about the Department's official position concerning a specific issue.

ISSUE

I. Individual Income Tax – Imposition.

Authority: IC § 6-8.1-5-1.

Taxpayers protest the assessment of individual income tax.

STATEMENT OF FACTS

Taxpayers are a married couple residing in Indiana. Taxpayers claim to have submitted a $3,000 estimated tax payment on or about September 17, 2007.

When Taxpayers filed their 2007 Indiana individual income tax return, Taxpayers claimed credit for the $3,000 estimated tax payment. However, the Indiana Department of Revenue ("Department") determined that Taxpayers had not made the $3,000 payment and issued an assessment based on the failure to make the $3,000 payment and other issues. Taxpayer protested the assessment based on the failure to make the $3,000 payment.

I. Individual Income Tax – Imposition.

DISCUSSION

Taxpayers protest the disallowance of a payment claimed to be made on September 17, 2007. The issue is whether Taxpayers' records should be adjusted as if the $3,000 payment was in fact made on September 17, 2007.

Under IC § 6-8.1-5-1(c), a taxpayer against whom a proposed assessment has been issued bears the burden of demonstrating that a proposed assessment is incorrect. Thus, Taxpayers must demonstrate that they made the payment on or before September 17, 2007.

Taxpayers have provided a photocopy of a check dated September 17, 2007, and payable to the Department. Taxpayers also have provided a "Certificate of Mailing" addressed to the Department, listing a post office box designated by the Department for individual income tax estimated payments, and a United States Postal Service postmark of September 17, 2007. Based on the information provided, Taxpayers have demonstrated that they mailed the $3,000 payment on September 17, 2007, and thus their account should be adjusted to reduce interest and penalties as if Taxpayers made a $3,000 payment of September 17, 2007.

FINDING

Taxpayers' protest is sustained.

Posted: 11/24/2010 by Legislative Services Agency

DIN: 20101124-IR-045100677NRA

Composed: Nov 01,2016 1:01:50AM EDT

A PDF version of this document.