Ohio Court of Appeals Finds Regional Income Tax Agency Had Authority to Estimate Income Tax

The Ohio Court of Appeals May 13 found the Regional Income Tax Agency (RITA) had the authority to estimate Taxpayer’s self-employment tax liability. Taxpayer didn’t estimate her individual income tax liability on Form 37, line 20a. The RITA calculated the estimate for her. Taxpayer stated the RITA didn’t have the authority to estimate the tax. The Cuyahoga County Court of Common Pleas dismissed Taxpayer’s complaint because her complaint didn’t present a justiciable issue. Taxpayer appealed. The appeals court found: 1) the form authorizes the RITA to calculate the estimate if line 20a remains blank; 2) Taxpayer consented to the RITA ...