Per Curiam.
Skuratowicz argues that the evidence did not support the BTA's finding that he filed his appeal late, and, further, that he was appealing on behalf of Monex. We affirm the BTA's decision to dismiss the appeal because Skuratowicz's appeal was untimely and because Skuratowicz was appealing personally when the assessment was against Monex.
As to the timeliness of the appeal, R.C. 5717.02 requires all appeals from the commissioner to the BTA...
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