Individual Income Tax Administrative Hearing Docket # 2004-510 - 06/07/2005

Associated Files


Issue: Taxpayer, a North Carolina resident, did not file a North Carolina return even though he had wages taxable to North Carolina. An assessment was based upon the best information available. No North Carolina tax was withheld; therefore, the Taxpayer is subject to the 50% penalty for the amount not properly withheld.