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IN RE TAX APPEAL OF TRICKETT

No. 83,059.

27 Kan. App.2d 651 (2000)

8 P.3d 18

IN THE MATTER OF THE APPEAL OF LARRY N. TRICKETT FROM AN ORDER OF THE DIVISION OF TAXATION ON ASSESSMENT OF INCOME TAX

Court of Appeals of Kansas.

Opinion filed June 16, 2000.

Attorney(s) appearing for the Case

Michael D. Burrichter, special assistant attorney general, of Kansas Department of Revenue, for appellant.

Larry N. Trickett, appellee pro se.

Before BRAZIL, C.J., RULON, J., and RICHARD B. WALKER, District Judge, assigned.

WALKER, J.:

The Kansas Department of Revenue (KDR) appeals the decision by the Kansas Board of Tax Appeals (BOTA) that part of its assessment for Larry N. Trickett's income taxes was untimely under K.S.A. 1999 Supp. 79-3230(f).

The facts and procedural path followed by this case are complex and are as follows:

During the years of 1988 through 1991, Trickett resided in Kansas and received income from his employment in excess of $10,000 for each of those...

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