Sometime in 1983, the former husband of claimant Leslie J. Selkirk (hereinafter claimant) filed a State income tax return for the 1982 tax year on which he forged claimant's signature and apparently failed to include full payment of the tax. As a consequence, the Department of Taxation and Finance served a notice and demand for payment of $2,658.29 upon claimant. Her failure to honor the demand caused the Department on June 28, 1984 and November...
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