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MOORE v. STATE, DEPT. OF REVENUE

Civ. 3735.

447 So.2d 744 (1983)

Timothy Dane MOORE v. STATE of Alabama, DEPARTMENT OF REVENUE; J.C. Coats, Hearing Officer; Charles E. Crumbley, Attorney; George Mingledorff, Auditor.

Court of Civil Appeals of Alabama.

Rehearing Denied November 30, 1983.

Attorney(s) appearing for the Case

Timothy Dane Moore, pro se.

Charles A. Graddick, Atty. Gen., B. Frank Loeb, Chief Counsel and John J. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellee.

WRIGHT, Presiding Judge.

This is a tax case arising from circuit court in Montgomery County, Alabama.

Timothy Dane Moore (herein Moore) and Jane K. Moore, his wife, were served with a proposed assessment for income tax by the Alabama Department of Revenue (herein the department) on December 9, 1982. The notice of assessment stated that a hearing was scheduled for January 6, 1983, at which time the taxpayer could appear and show cause why the assessment should...

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