Schussel v. Comm’r of Revenue

George and Sandra Schussel filed no tax returns between 1989 and 2007. In 2007, George was convicted of federal conspiracy and tax evasion charges. Thereafter, the Commissioner of Revenue issued the Schussels a notice of failure to file Massachusetts income tax returns for the years 1993 to 1995. The Schussels filed tax returns for those years, but the Commissioner determined that the returns were “false or fraudulent” or to have been filed with an intent to evade taxes. Consequently, the Commissioner imposed a “double assessment” against the Schussels. The Commission denied the Schussels request for abatement of the double assessment. The Appellate Tax Board and the Appeals Court affirmed the Commissioner’s decisions. The Supreme Judicial Court affirmed, holding (1) the Board’s findings of fact were supported by substantial evidence; and (2) the Schussels’ claim that they were entitled to relief from the double assessment under an amnesty program established by the Commissioner in 2009 was not properly before the Court. View "Schussel v. Comm’r of Revenue" on Justia Law