STATE OF WISCONSIN
TAX APPEALS COMMISSION
|
GARY T. KAZYNSKI, Petitioner, vs. WISCONSIN DEPARTMENT OF REVENUE, | DOCKET NO. 13-I-169 |
RULING AND ORDER
ROGER W. LEGRAND, COMMISSIONER:
This case comes before the Commission on a Motion to Dismiss and a Motion for Summary Judgment filed by Respondent, Attorney La Keisha Wright Butler, of the Wisconsin Department of Revenue ("the Department"). The Petitioner appears pro se in this matter.
The Commission denies the Department's Motion to Dismiss. The Commission grants the Motion for Summary Judgment.
FACTS
1. On July 10, 2012, the Department mailed a letter to Petitioner requesting that he file an individual income tax return for the 2009 tax year. (Ex. 1.)
2. By Notice dated September 20, 2012, the Department issued to Petitioner an estimated assessment in the amount of $5,436.35, including tax, delinquent interest, 25% negligence penalty, and a late filing fee. The assessment was issued due to Petitioner's failure to file a Wisconsin income tax return for 2009. (Ex. 2.)
3. By letter received on December 3, 2012, Petitioner filed a Petition for Redetermination with the Department objecting to the assessment. Petitioner argued that the "name and number you have billed do not belong to me." He also included a sworn affidavit of citizenship and domicile and claimed that he was not a resident of the "United States." (Ex. 3.)
4. On, or about April 8, 2013, the Department sent a letter to Petitioner explaining his obligation to file an individual income tax return for the 2009 tax year. (Ex. 4.)
5. By Notice dated May 14, 2013, the Department issued a Notice of Action denying Petitioner's Petition for Redetermination because Petitioner failed to file a return and because his Petition for Redetermination was late. (Ex. 5.)
6. Petitioner timely filed a Petition for Review with the Tax Appeals Commission via USPS Certified Mail on July 15, 2013. (Ex. 6.)
7. Wisconsin Statute § 71.02 imposes tax on the net income of all individuals residing in the state.
8. Wisconsin Statute § 71.03(2) requires every person domiciled in the state with gross income at or above a threshold amount to file a return.
9. Petitioner filed a 2008 federal income tax return with attached Schedule C. (Ex. 7.)
10. The instructions for Wisconsin Income Tax Form 1 indicate that the threshold amount for filing a tax return in 2009 was $18,410.00. (Ex. 8.)
11. Petitioner did not file an individual Wisconsin income tax return for the 2009 tax year. (Ex. 1.)
12. Based on his failure to file, the Department of Revenue assessed Petitioner's 2009 estimated income tax at $5,436.35. (Ex. 2.)
13. In his filings, Petitioner did not contest the amount of the estimated assessment.
MOTION TO DISMISS
The Department based its Motion to Dismiss on the ground that Petitioner did not file a proper Petition for Redetermination within 60 days after receipt of Respondent's Notice of Estimated Tax Amount Due, as required by Wis. Stat. § 71.88(1)(a). Petitioner argues that the Wis. Stat. § 71.88(1)(a) gives a person 60 days after receipt of the Notice to petition the Department of Revenue for redetermination. In this case, the Department issued a Notice of Estimated Tax Amount Due to Petitioner dated September 20, 2012. The Department received the Petition for Redetermination on December 3, 2012. This was more than 60 days after the date on the Notice. However, Petitioner claims he received the Notice on November 27, 2012. The Department provided no evidence as to when it mailed or when Petitioner received the Notice of Estimated Tax Amount Due. Because Petitioner's claim that he received the Notice on November 27, 2012, is inherently self-serving, there is no credible proof of when the Notice was sent or received. Consequently, the Motion to Dismiss is denied.
MOTION FOR SUMMARY JUDGMENT
Under Wis. Stat. § 802.08, summary judgment shall be granted if the pleadings, depositions, answers to interrogatories, and admissions on file together with the affidavits, if any, show that there is no genuine issue as to any material fact and that the moving party is entitled to judgment as a matter of law.
In this case, Respondent moved for a Summary Judgment on the ground that Petitioner did not file a Wisconsin income tax return for the year 2009. Wis. Stat. § 71.03, requires every individual domiciled in this state during the entire taxable year, who has a gross income at or above a threshold amount, to file an income tax return. In cases when a person fails to file a return, Wis. Stat. § 71.74, allows the Department to make a default assessment according to its best judgment.
This is what occurred in this case. Petitioner failed to file a 2009 Wisconsin income tax return. Based on the fact that, in 2008, Petitioner's income was above the threshold amount, he was required to file a 2009 Wisconsin income tax return. Since Petitioner failed to do so, Wis. Stat. § 71.74, allowed the Department to make a default assessment. Petitioner did not contest the amount of the estimated assessment.
In his defense, Petitioner makes a number of arguments, many of them incomprehensible and nonsensical. The only relevant claim is that he was domiciled outside the State of Wisconsin. If that was the case, he might not be subject to Wisconsin income tax. However, the files show that he responds to mail sent to an address in Clintonville, Wisconsin. Although his Petition for Review and affidavit claim on one hand that he is domiciled outside the "Subject Matter Jurisdiction defined in the State law as U.S. (Federal Zone), Commonwealth of Puerto Rico, and Federal Territories," his "Affidavit of Citizenship" claims, "I am a Sovereign Citizen and Resident of the State of Wisconsin, and have resided in Wisconsin since 1996." By his own admission, Petitioner is domiciled in the State of Wisconsin.
The other arguments made by Petitioner were incomprehensible and not worthy of analysis. After considering all of the arguments made by Petitioner, the Commission concludes that no genuine issue as to any material fact exists, and grants the Department summary judgment as a matter of law. Petitioner, a self-proclaimed resident of the State of Wisconsin, failed to file a Wisconsin income tax return for the year 2009. Because he did not file his 2009 Wisconsin income tax return, the Department was correct in issuing its estimated assessment based on the information contained in his 2008 federal tax return which was over the threshold amount for filing a 2009 Wisconsin tax return. Petitioner did not contest that amount.
ORDER
1. Respondent's assessment of Wisconsin income tax for the year 2009 is affirmed.
2. The Petition for Review is dismissed.
Dated at Madison, Wisconsin, this 31st day of July, 2014.
WISCONSIN TAX APPEALS COMMISSION
Lorna Hemp Boll, Chair
Roger W. LeGrand, Commissioner
David D. Wilmoth, Commissioner
ATTACHMENT: NOTICE OF APPEAL INFORMATION