TV Movie Storyline Leads to Voidance of Final Assessment

In a recent Final Order issued by the Alabama Tax Tribunal in the case of Raja J. Vrettos v. State of Alabama Department of Revenue, Docket No. INC. 22-132-LP (November 26, 2024), the Tribunal voided a final assessment for income tax against the taxpayer with a made for TV movie storyline. 

The Department of Revenue had based the 2012 income tax assessment on its receipt of a Form 1099-MISC indicating that in 2012 the taxpayer had received compensation from Eastern Shore Neurology in the amount of $292,914.00.

The taxpayer presented substantial evidence that included a sham marriage to a doctor that was already married, domestic violence, harassment, health care fraud, bank fraud, aggravated identity theft, and making false statements – all by her alleged husband.

The Tribunal, after considering all of the evidence, concluded that the taxpayer was credible and that she did not receive the compensation indicated on the Form 1099-MISC. As a result, the final assessment for 2012 income tax was voided. To read this fascinating Final Order, click here.