Hawaii Appeals Court Upholds Dismissal of Late Income Tax Appeal

The Hawai’i Intermediate Court of Appeals affirmed the Tax Appeal Court’s dismissal of taxpayers’ challenge to state income tax assessments for lack of subject matter jurisdiction. The Department of Taxation issued Notices of Final Assessment on Dec. 13, 2019, which were subject to a statutory 30-day appeal period. The taxpayers did not file their Notice of Appeal with the Tax Appeal Court until Sept.14, 2020, more than 274 days after the deadline. Relying on existing Hawai‘i precedent, the court held that both the filing of a notice of appeal and service on the Director of Taxation within the statutory period ...