Plaintiffs appeared pro se. Decision for Defendant rendered October 5, 1998. Although Mr. Pinski filed an administrative appeal, he refused to participate in the hearing. This matter is now before the court on the department's Motion for Summary Judgment on the grounds that Mr. Pinski failed to exhaust his administrative remedies. There is no genuine issue of material fact before the court, and Plaintiffs have submitted cross Motions for Summary Judgment.
Plaintiffs are husband and wife.
Plaintiffs had been in federal prison for attempted income tax evasion. Mr. Pinski states that once they were released, he had difficulty compiling his records and filing a return. As a result, the department issued notices of determination and assessment to him for those years. Plaintiff did not provide a telephone number. The hearing took place as scheduled and the department, determining that there was not good and sufficient cause for Mr. Pinski's failure to furnish a phone number, denied his appeal.