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DANSBY v. STATE DEPT. OF REVENUE

Civ. 7224.

560 So.2d 1066 (1990)

Bobby Earl DANSBY v. STATE of Alabama, DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

Rehearing Denied February 14, 1990.

Attorney(s) appearing for the Case

James W. Parkman III of Parkman, Adams & Brantley, Dothan, for appellant.

Ron Bowden, Acting Chief Counsel, and Nancy I. Cottle, Asst. Counsel, Dept. of Revenue and Asst. Attys. Gen., for appellee.

ROBERTSON, Judge.

This is a tax case.

The Department of Revenue (Department) entered a final jeopardy assessment of taxes and penalties due from the taxpayer in accordance with Ala.Code 1975, § 40-17A-1 et seq. on December 22, 1988. The taxpayer filed a notice of appeal to the Henry County Circuit Court pursuant to Ala.Code 1975, § 40-2-22. The Department filed a motion to dismiss the appeal, alleging that the taxpayer failed to comply with the statutory...

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