GUNDERSEN v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-0503-TA-16.

831 N.E.2d 1274 (2005)

Joe GUNDERSEN, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

August 4, 2005.


Attorney(s) appearing for the Case

Joe Gundersen, Indianapolis, Pro se.

Steve Carter, Attorney General of Indiana, Allen Morford, Deputy Attorney General, Indianapolis, for Respondent.


FISHER, J.

Joe Gundersen (Gundersen) appeals the final determination of the Indiana Department of State Revenue (Department) denying his claims for refund of Indiana income taxes paid for the 2000 and 2001 tax years. The issue for this Court to decide is whether the statute of limitations that applies to refund claims also applies to a taxpayer's request to have excess tax payments applied toward future tax liabilities.

FACTS AND PROCEDURAL HISTORY

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