Alabama Tribunal Reluctantly Dismisses Taxpayer Appeal as Not Qualifying for State “Mailbox Rule”

The perils of filing state tax returns and protests of tax assessments on the last day for filing are highlighted by a recent Final Order Dismissing Appeal of the Alabama Tax Tribunal (the “Tribunal”). The Tribunal ruled that the taxpayer’s protest of an income tax assessment was a day late, did not qualify for the State “mailbox rule,” and therefore the Tribunal did not have jurisdiction to hear the case. Tokrica S. Mack v. Alabama Dep’t of Rev., Docket No. 25-0309-RC (Ala. Tax Trib., Mar. 26,... By: Blank Rome LLP