HAFIZ v. LEVIN

No. 2007-2450.

120 Ohio St.3d 447 (2008)

2008-Ohio-6788

HAFIZ ET AL., Appellants, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided December 30, 2008.


Attorney(s) appearing for the Case

Ishraq A. Hafiz, for appellants.

Nancy Hardin Rogers, Attorney General, and Damion M. Clifford, Assistant Attorney General, for appellee.


Per Curiam.

{¶ 1} Appellants, Abdul and Rawnaq Hafiz, contest an assessment of unpaid personal income taxes. In 1992, the Internal Revenue Service ("IRS") began an audit of appellants' personal income tax returns for tax years 1989, 1990, and 1991. In January 1994, the IRS proposed adjustments to appellants' federal tax returns for the tax years in question. Appellants disagreed with the...

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