Individual Income Tax Contested Tax Case Docket # 10 REV 3212 - 02/08/2011

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Issue: Whether Respondent correctly assessed Petitioners for additional individual income tax due for the year 2006, plus applicable interest, when Petitioners failed to file an application for the credit claimed on their 2006 individual income tax return under former N.C. Gen. Stat. § 105-163.011(b) by September 15, 2006 as required by former N.C. Gen. Stat. § 105-163.011(c).